Press Release: Nutrien Reports Second Quarter 2026 Results

Dow Jones08-06

First half results demonstrate continued operational excellence and strong financial performance

Raised Potash sales volumes and lowered capital expenditures guidance ranges

Increased cash returns to shareholders

All amounts are in US dollars, except as otherwise noted

SASKATOON, Saskatchewan--(BUSINESS WIRE)--August 05, 2026-- 

Nutrien Ltd. (TSX and NYSE: NTR) announced today its second quarter 2026 results, with net earnings of $1.22 billion ($2.53 diluted net earnings per share). Second quarter 2026 adjusted EBITDA(1) was $2.43 billion and adjusted net earnings per share(1) was $2.61.

"In the first half of 2026, Nutrien delivered record potash sales volumes, strong growth in proprietary products margins and further enhanced the reliability and cost position of our nitrogen assets in a dynamic global operating environment," commented Ken Seitz, Nutrien's President and CEO. "Our focus on operational excellence, targeted growth investments and ongoing portfolio optimization initiatives is strengthening our business, supporting structural free cash flow growth and increasing cash returns to shareholders."

Highlights(2) :

   --  Retail adjusted EBITDA increased to $1.24 billion in the first half of 
      2026 due to higher proprietary products gross margins and a strong 
      livestock market in Australia, partially offset by lower crop nutrient 
      sales volumes and higher fuel costs. 
   --  Potash adjusted EBITDA increased to $1.24 billion in the first half of 
      2026 due to higher global benchmarks and strong operational and supply 
      chain execution that supported record first half sales volumes. We had 
      record potash production and progressed mine automation, maintaining our 
      controllable cash cost of product manufactured1 below $60 per tonne. 
   --  Nitrogen adjusted EBITDA increased to $1.12 billion in the first half 
      of 2026 due to higher global nitrogen benchmarks and lower natural gas 
      costs. Production from our low-cost North American nitrogen plants was 
      consistent with our plan, which included the successful execution of the 
      largest turnaround in our Carseland facility's history. 
   --  Cash provided by operating activities increased by 12 percent in the 
      first half of 2026. We returned $848 million to shareholders in the first 
      half of 2026 through dividends and share repurchases, including a 26 
      percent increase in share repurchases. We further increased the pace of 
      share repurchases in the third quarter of 2026 and repurchased 
      approximately $82 million of common shares in the quarter as of August 4, 
      2026. 
   --  Since June 2026, we entered into agreements to sell non-core assets for 
      expected gross proceeds of approximately $90 million. Including these 
      agreements, we have divested approximately $1 billion of non-core assets 
      since the fourth quarter of 2024. 
   --  Remain on track to solidify the optimal path for our Phosphate business, 
      Trinidad Nitrogen facility and Brazilian Retail business in 2026. 
 
(1) This is a non-GAAP financial measure. See the "Non-GAAP Financial 
Measures" section. All references to per share amounts pertain to diluted net 
earnings per share, unless otherwise noted. 
(2) Our discussion of highlights set out on this page is a comparison of the 
results for the six months ended June 30, 2026 to the results for the six 
months ended June 30, 2025, unless otherwise noted. 
 
 
 

Management's Discussion and Analysis

The following management's discussion and analysis ("MD&A") is the responsibility of management and is dated as of August 5, 2026. The Board of Directors ("Board") of Nutrien carries out its responsibility for review of this disclosure principally through its Audit Committee, composed entirely of independent directors. The Audit Committee reviews and, prior to its publication, approves this disclosure pursuant to the authority delegated to it by the Board. The term "Nutrien" refers to Nutrien Ltd. and the terms "we", "us", "our", "Nutrien" and "the Company" refer to Nutrien and, as applicable, Nutrien and its direct and indirect subsidiaries on a consolidated basis. Additional information relating to Nutrien (which, except as otherwise noted, is not incorporated by reference herein), including our annual report dated February 19, 2026 ("2025 Annual Report"), which includes our annual audited consolidated financial statements ("annual financial statements") and MD&A, and our annual information form dated February 19, 2026, each for the year ended December 31, 2025, can be found on SEDAR+ at www.sedarplus.ca and on EDGAR at www.sec.gov. No update is provided to the disclosure in our 2025 annual MD&A except for material information since the date of our annual MD&A. The Company is a foreign private issuer under the rules and regulations of the US Securities and Exchange Commission (the "SEC").

This MD&A is based on, and should be read in conjunction with, the Company's unaudited interim condensed consolidated financial statements as at and for the three and six months ended June 30, 2026 ("interim financial statements") based on International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board and prepared in accordance with International Accounting Standard ("IAS") 34 "Interim Financial Reporting", unless otherwise noted. This MD&A contains certain non-GAAP financial measures and ratios and forward-looking statements, which are described in the "Non-GAAP Financial Measures" and the "Forward-Looking Statements" sections, respectively.

Market Outlook and Guidance

Agriculture and Retail Markets

   --  Global agricultural markets are supported by robust grain and oilseed 
      demand. Risks to global crop production and trade have increased due to 
      geopolitical uncertainty and forecasts indicating El Niño conditions, 
      which are expected to place upside pressure on crop prices. 
   --  In North America, firming crop prices and a focus on protecting yield 
      potential is expected to support crop input demand in the third quarter 
      of 2026. A faster than average pace of crop development supports the 
      potential for an earlier start to the fall fertilizer application 
      season. 
   --  In Australia, grower engagement across key cropping regions and strong 
      livestock economics are supporting demand for retail products and 
      services. In Brazil, soybean acreage is expected to moderately increase 
      from the prior year and purchasing activity continues to be influenced by 
      credit availability and affordability. 

Crop Nutrient Markets

   --  Global potash markets remain constructive due to favorable 
      affordability, healthy demand in all major global markets and stable 
      supply relative to other commodities. We have maintained our forecast for 
      global potash shipments of 74 to 77 million tonnes in 2026 as projected 
      shipment levels are expected to be consistent with consumption. 
   --  Global urea prices have strengthened in the third quarter of 2026 
      following a decline in the latter half of the second quarter during a 
      seasonal low point for demand that was exacerbated this year due to 
      evolving geopolitical developments. Global nitrogen market fundamentals 
      are expected to remain tight in the second half of 2026, driven by 
      ongoing trade flow disruptions, production outages, elevated energy 
      prices and import demand from key consuming regions such as India and 
      Brazil. 
   --  Global phosphate market fundamentals continue to be affected by trade 
      flow disruptions, constrained sulfur feedstock availability and elevated 
      costs, which have placed unsustainable pressure on phosphate producer 
      margins and have resulted in reduced global operating rates. 

Financial and Operational Guidance

   --  Retail adjusted EBITDA guidance of $1.75 to $1.95 billion represents 
      structural growth in our downstream business consistent with historical 
      rates. The mid-point of our full-year guidance range assumes high-single 
      digit growth in proprietary products gross margins, strong demand for 
      crop inputs and services in Australia, increased crop nutrient margins 
      per tonne and lower crop nutrient sales volumes compared to the prior 
      year. 
   --  Potash sales volume guidance was increased to 14.2 to 14.8 million 
      tonnes due to strong demand in key offshore markets and is consistent 
      with our global shipment expectation. 
   --  Nitrogen sales volume guidance of 9.2 to 9.7 million tonnes is 
      supported by planned reliability improvements and debottlenecking 
      initiatives. The range reflects the completion of planned turnarounds in 
      the third quarter of 2026 and higher ammonia operating rates in the 
      fourth quarter compared to the prior year. 
   --  Phosphate sales volume guidance of 2.4 to 2.6 million tonnes reflects 
      the benefits of reliability improvement initiatives completed in 2025. 
   --  Total capital expenditures guidance was lowered to $1.95 to $2.05 
      billion and reflects a focus on capital efficiency and structurally 
      growing free cash flow. 

All guidance expectations, including those noted above, are outlined in the table below. Refer to page 33 of our 2025 Annual Report for anticipated fertilizer pricing and natural gas price sensitivities relating to adjusted EBITDA (consolidated) and adjusted net earnings per share.

 
                                    2026 Guidance Ranges(1) as of 
                                 ----------------------------------- 
                                    August 5, 2026      May 6, 2026 
                                 --------------------  ------------- 
($ billions, except as 
otherwise noted)                       Low       High     Low   High 
-------------------------------  ---------  ---------  ------  ----- 
Retail adjusted EBITDA                1.75       1.95    1.75   1.95 
Potash sales volumes (million 
 tonnes)(2)                           14.2       14.8    14.1   14.8 
Nitrogen sales volumes (million 
 tonnes)(2)                            9.2        9.7     9.2    9.7 
Phosphate sales volumes 
 (million tonnes)(2)                   2.4        2.6     2.4    2.6 
Depreciation and amortization          2.4        2.5     2.4    2.5 
Finance costs                         0.65       0.75    0.65   0.75 
Effective tax rate on adjusted 
 net earnings (%)(3)                  24.0       26.0    24.0   26.0 
Capital expenditures(4)               1.95       2.05     2.0    2.1 
-------------------------------  ---------  ---------  ------  ----- 
1 See the "Forward-Looking Statements" section. 2 Manufactured 
product only. 3 This is a non-GAAP financial measure. See the 
"Non-GAAP Financial Measures" section. 4 Comprised of sustaining 
capital expenditures, investing capital expenditures and mine 
development and pre-stripping capital expenditures, which are 
supplementary financial measures. See the "Other Financial Measures" 
section. 
 
 

Consolidated Results

 
                  Three Months Ended June 
                             30             Six Months Ended June 30 
                  ------------------------  ------------------------ 
 
($ millions, 
except as 
otherwise 
noted)              2026    2025  % Change    2026    2025  % Change 
----------------  ------  ------  --------  ------  ------  -------- 
Sales             10,812  10,438         4  16,858  15,538         8 
Gross margin       3,251   3,175         2   4,897   4,495         9 
Expenses           1,474   1,393         6   2,760   2,487        11 
Net earnings       1,222   1,229       (1)   1,361   1,248         9 
Adjusted 
 EBITDA(1)         2,430   2,486       (2)   3,535   3,338         6 
Diluted net 
 earnings per 
 share 
 (dollars)(2)       2.53    2.50         1    2.80    2.52        11 
Adjusted net 
 earnings per 
 share 
 (dollars)(1, 
 2)                 2.61    2.65       (2)    3.11    2.75        13 
----------------  ------  ------  --------  ------  ------  -------- 
1 This is a non-GAAP financial measure. See the "Non-GAAP Financial 
Measures" section. 2 All references to per share amounts pertain to 
diluted net earnings per share, unless otherwise noted. 
 
 

Net earnings and adjusted EBITDA increased in the first half of 2026, primarily due to increased global fertilizer benchmarks, higher Retail earnings and record Potash sales volumes. Net earnings and adjusted EBITDA decreased in the second quarter of 2026, as higher global fertilizer benchmarks were more than offset by lower fertilizer volumes and increased sulfur costs.

Segment Results

Our discussion of segment results set out on the following pages is a comparison of the results for the three and six months ended June 30, 2026 to the results for the three and six months ended June 30, 2025, unless otherwise noted.

Retail

 
                 Three Months Ended 
                      June 30          Six Months Ended June 30 
               ----------------------  ------------------------ 
($ millions, 
except as 
otherwise 
noted)          2026   2025  % Change    2026    2025  % Change 
-------------  -----  -----  --------  ------  ------  -------- 
Sales          8,270  7,959         4  11,910  11,049         8 
Cost of goods 
 sold          6,224  5,941         5   9,064   8,345         9 
Gross margin   2,046  2,018         1   2,846   2,704         5 
Adjusted 
 EBITDA(1)     1,131  1,149       (2)   1,239   1,195         4 
-------------  -----  -----  --------  ------  ------  -------- 
1 See Note 2 to the interim financial statements. 
 
 
   --  Retail adjusted EBITDA increased in the first half of 2026 due to 
      higher proprietary products gross margins and a strong livestock market 
      in Australia. Retail adjusted EBITDA decreased in the second quarter of 
      2026 mainly due to lower crop nutrient sales volumes and higher fuel 
      costs. 
 
                 Three Months Ended June 30    Six Months Ended June 30 
                 --------------------------  ----------------------------- 
                    Sales      Gross Margin      Sales       Gross Margin 
                 ------------  ------------  --------------  ------------- 
($ millions)      2026   2025   2026   2025    2026    2025   2026    2025 
---------------  -----  -----  -----  -----  ------  ------  -----  ------ 
Crop nutrients   3,541  3,391    695    697   5,024   4,585    945     916 
Crop protection 
 products        2,755  2,666    707    676   3,892   3,638    933     867 
Seed             1,278  1,278    242    266   1,840   1,810    326     336 
Services and 
 other             308    286    256    235     483     432    400     353 
Merchandise        291    238     49     44     514     427     85      75 
Nutrien 
 Financial         145    135    145    135     225     205    225     205 
Nutrien 
 Financial 
 elimination(1)   (48)   (35)   (48)   (35)    (68)    (48)   (68)    (48) 
---------------  -----  -----  -----  -----  ------  ------  -----  ------ 
Total            8,270  7,959  2,046  2,018  11,910  11,049  2,846   2,704 
---------------  -----  -----  -----  -----  ------  ------  -----  ------ 
1 Represents elimination of the interest and service fees charged by 
Nutrien Financial to Retail branches. 
 
 
   --  Crop nutrients sales increased in the second quarter and first half of 
      2026 due to higher selling prices. Gross margin was relatively flat in 
      the second quarter of 2026, as increased sales of proprietary nutritional 
      products was offset by lower crop nutrient sales volumes, in particular 
      phosphate and nitrogen products. Gross margin increased in the first half 
      of 2026, reflecting increased sales of proprietary nutritional products. 
 
 
   --  Crop protection products sales and gross margin increased in the second 
      quarter and first half of 2026 due to higher sales of proprietary 
      products, supported by increased herbicide sales volumes in the US and 
      earlier grower engagement in Australia. 
 
   --  Seed gross margin decreased in the second quarter and first half of 
      2026 primarily due to product mix shifts, partially offset by higher 
      sales volumes, including higher-margin canola seed in Australia. 
 
   --  Services and other sales and gross margin increased in the second 
      quarter and first half of 2026 due to a strong livestock market in 
      Australia. 
 
Supplemental 
Data             Three Months Ended June 30   Six Months Ended June 30 
                 --------------------------  -------------------------- 
                               % of Product                % of Product 
                 Gross Margin    Line(1)     Gross Margin    Line(1) 
                 ------------  ------------  ------------  ------------ 
($ millions, 
except as 
otherwise 
noted)           2026    2025  2026    2025  2026    2025  2026    2025 
---------------  ----  ------  ----  ------  ----  ------  ----  ------ 
Proprietary 
products 
   Crop 
    nutrients     248     228    36      33   328     297    35      32 
   Crop 
    protection 
    products      314     246    45      37   402     299    43      34 
   Seed            86      87    35      37   107     115    33      34 
   Merchandise      4       3     8       6     6       6     7       7 
---------------  ----  ------  ----  ------  ----  ------  ----  ------ 
   Total          652     564    32      29   843     717    30      27 
---------------  ----  ------  ----  ------  ----  ------  ----  ------ 
1 Represents percentage of proprietary product margins over total 
product line gross margin. 
 
 
 
                        Three Months Ended June 30              Six Months Ended June 30 
                   -------------------------------------  ------------------------------------- 
                                            Gross Margin                           Gross Margin 
                        Sales Volumes         / Tonne          Sales Volumes         / Tonne 
                    (tonnes -- thousands)    (dollars)     (tonnes -- thousands)    (dollars) 
                   -----------------------  ------------  -----------------------  ------------ 
                      2026            2025  2026    2025     2026            2025  2026    2025 
-----------------  -------  --------------  ----  ------  -------  --------------  ----  ------ 
Crop nutrients 
   North America     3,795           4,419   167     146    5,395           5,883   156     142 
   International     1,057           1,072    58      48    1,905           1,898    54      42 
-----------------  -------  --------------  ----  ------  -------  --------------  ----  ------ 
   Total             4,852           5,491   143     127    7,300           7,781   129     118 
-----------------  -------  --------------  ----  ------  -------  --------------  ----  ------ 
 
 
 
(percentages)                          June 30, 2026     December 31, 2025 
----------------------------------  ----------------  -------------------- 
Financial performance measures(1, 
2) 
   Cash operating coverage ratio                  63                    62 
   Average working capital to 
    sales                                         23                    22 
----------------------------------  ----------------  -------------------- 
1 Rolling four quarters. 2 These are non-GAAP financial measures. See the 
"Non-GAAP Financial Measures" section. 
 

Potash

 
                Three Months Ended    Six Months Ended June 
                      June 30                   30 
               ---------------------  ---------------------- 
($ millions, 
except as 
otherwise 
noted)          2026  2025  % Change   2026   2025  % Change 
-------------  -----  ----  --------  -----  -----  -------- 
Net sales      1,053   991         6  1,979  1,735        14 
Cost of goods 
 sold            446   440         1    868    820         6 
Gross margin     607   551        10  1,111    915        21 
Adjusted 
 EBITDA(1)       658   630         4  1,236  1,076        15 
-------------  -----  ----  --------  -----  -----  -------- 
1 See Note 2 to the interim financial statements. 
 
 
   --  Potash adjusted EBITDA increased in the second quarter and first half 
      of 2026 due to higher global benchmarks and strong operational and supply 
      chain execution that supported record first half sales volumes, partially 
      offset by higher provincial mining taxes. We had record production and 
      progressed mine automation, maintaining our controllable cash cost of 
      product manufactured1 below $60 per tonne. 
 
                             Three Months Ended    Six Months Ended 
Manufactured Product               June 30              June 30 
                            --------------------  ------------------ 
($ per tonne, except as 
otherwise noted)                  2026      2025      2026      2025 
--------------------------  ----------  --------  --------  -------- 
Sales volumes (tonnes -- 
thousands) 
   North America                   922     1,038     2,207     2,350 
   Offshore                      3,021     2,951     5,246     5,041 
--------------------------  ----------  --------  --------  -------- 
   Total sales volumes           3,943     3,989     7,453     7,391 
--------------------------  ----------  --------  --------  -------- 
Net selling price 
   North America                   295       279       290       259 
   Offshore                        259       237       255       224 
--------------------------  ----------  --------  --------  -------- 
   Average net selling 
    price                          267       248       266       235 
Cost of goods sold                 113       110       117       112 
--------------------------  ----------  --------  --------  -------- 
Gross margin                       154       138       149       123 
Depreciation and 
 amortization                       47        47        48        47 
--------------------------  ----------  --------  --------  -------- 
Gross margin excluding 
 depreciation and 
 amortization(1)                   201       185       197       170 
--------------------------  ----------  --------  --------  -------- 
1 This is a non-GAAP financial measure. See the "Non-GAAP Financial 
Measures" section. 
 
 
   --  Sales volumes increased in the first half of 2026 due to low inventory 
      levels and favorable potash affordability in key offshore markets. 
   --  Net selling price per tonne increased in the second quarter and first 
      half of 2026 due to higher global benchmark prices, partially offset by 
      higher offshore freight and insurance costs. 
   --  Cost of goods sold per tonne increased in the second quarter and first 
      half of 2026 primarily due to higher royalties and maintenance costs. 
 
                             Three Months Ended    Six Months Ended 
Supplemental Data                  June 30              June 30 
                            --------------------  ------------------ 
                                 2026       2025      2026      2025 
--------------------------  ---------  ---------  --------  -------- 
Production volumes (tonnes 
 -- thousands)                  3,996      3,531     7,656     6,820 
Potash controllable cash 
 cost of product 
 manufactured per 
 tonne(1)                          55         55        57        57 
--------------------------  ---------  ---------  --------  -------- 
Canpotex sales by market 
(percentage of sales 
volumes)(2) 
   Latin America                   47         42        44        37 
   Other Asian markets(3)          23         34        26        33 
   China                           11          8        14        12 
   India                            4         --         3         2 
   Other markets                   15         16        13        16 
--------------------------  ---------  ---------  --------  -------- 
   Total                          100        100       100       100 
--------------------------  ---------  ---------  --------  -------- 
1 This is a non-GAAP financial measure. See the "Non-GAAP Financial 
Measures" section. 2 See Note 8 to the interim financial statements. 
3 All Asian markets except China and India. 
 

Nitrogen

 
               Three Months Ended June 30    Six Months Ended June 30 
               ---------------------------  --------------------------- 
($ millions, 
except as 
otherwise 
noted)          2026  2025(1, 2)  % Change   2026  2025(1, 2)  % Change 
-------------  -----  ----------  --------  -----  ----------  -------- 
Net sales      1,154       1,187       (3)  2,168       2,072         5 
Cost of goods 
 sold            611         674       (9)  1,258       1,272       (1) 
Gross margin     543         513         6    910         800        14 
Adjusted 
 EBITDA(2)       635         665       (5)  1,117       1,070         4 
-------------  -----  ----------  --------  -----  ----------  -------- 
1 Comparative figures have been reclassified for our Purchase for 
Resale business from Nitrogen to the Corporate and Others segment. 2 
See Note 2 to the interim financial statements. 
 
 
   --  Nitrogen adjusted EBITDA increased in the first half of 2026 due to 
      higher global nitrogen benchmarks and lower natural gas costs. Production 
      from our low-cost North American nitrogen plants was consistent with our 
      plan, which included the successful execution of the largest turnaround 
      in our Carseland facility's history. Nitrogen adjusted EBITDA decreased 
      in the second quarter of 2026 due to lower sales volumes, partially 
      offset by higher global benchmarks. Other expenses increased in the 
      second quarter and first half of 2026 due to Trinidad safe mode costs 
      incurred in connection with its controlled shutdown and the absence of 
      Profertil equity earnings recognized in the comparable periods in 2025. 
 
 
                             Three Months Ended    Six Months Ended 
Manufactured Product               June 30              June 30 
                            --------------------  ------------------ 
($ per tonne, except as 
otherwise noted)                  2026      2025      2026      2025 
--------------------------  ----------  --------  --------  -------- 
Sales volumes (tonnes -- 
thousands) 
   Ammonia                         403       734       701     1,230 
   Urea and ESN$(R)$                 536       961     1,284     1,756 
   Solutions, nitrates and 
    sulfates                     1,314     1,322     2,609     2,500 
--------------------------  ----------  --------  --------  -------- 
   Total sales volumes           2,253     3,017     4,594     5,486 
--------------------------  ----------  --------  --------  -------- 
Net selling price 
   Ammonia                         609       408       554       412 
   Urea and ESN(R)                 620       509       559       477 
   Solutions, nitrates and 
    sulfates                       335       287       309       263 
--------------------------  ----------  --------  --------  -------- 
   Average net selling 
    price                          452       387       416       365 
Cost of goods sold                 216       219       220       222 
--------------------------  ----------  --------  --------  -------- 
Gross margin                       236       168       196       143 
Depreciation and 
 amortization                       56        55        58        56 
--------------------------  ----------  --------  --------  -------- 
Gross margin excluding 
 depreciation and 
 amortization(1)                   292       223       254       199 
--------------------------  ----------  --------  --------  -------- 
1 This is a non-GAAP financial measure. See the "Non-GAAP Financial 
Measures" section. 
 
 
   --  Sales volumes decreased in the second quarter of 2026, reflecting no 
      production from the Trinidad and New Madrid facilities4, planned 
      maintenance at Carseland and deferred customer purchases. For the first 
      half of 2026, the impact of these factors was partially offset by higher 
      solutions, nitrates and sulfates sales volumes driven by reliability and 
      debottlenecking initiatives. 
   --  Net selling price per tonne was higher in the second quarter and first 
      half of 2026 for all major nitrogen products due to stronger global 
      benchmark prices. In the second quarter of 2026, net selling prices 
      reflected the portion of sales volumes established earlier in the year, 
      prior to the onset of geopolitical conflict in the Middle East. 
   --  Cost of goods sold per tonne was lower in the second quarter and first 
      half of 2026 due to lower overall natural gas costs, partially offset by 
      higher sulfur input costs for ammonium sulfate and turnaround costs. The 
      lower overall natural gas cost reflects a higher proportion of production 
      from our low-cost North American nitrogen plants compared to the same 
      periods in 2025. 
 
                             Three Months Ended    Six Months Ended 
Supplemental Data                  June 30              June 30 
                            --------------------  ------------------ 
                                 2026       2025      2026      2025 
--------------------------  ---------  ---------  --------  -------- 
Sales volumes (tonnes -- 
thousands) 
   Fertilizer                   1,346      1,845     2,755     3,234 
   Industrial and feed            907      1,172     1,839     2,252 
Production volumes (tonnes 
-- thousands) 
   Ammonia production -- 
    total(1)                    1,056      1,535     2,178     3,078 
   Ammonia production -- 
    adjusted(1, 2)                956      1,088     1,975     2,164 
Ammonia operating rate 
 (%)(2)                            86         98        89        98 
Natural gas costs (dollars 
per MMBtu) 
   Overall natural gas 
    cost excluding 
    realized derivative 
    impact                       2.10       3.31      2.72      3.61 
   Realized derivative 
   impact(3)                       --         --        --        -- 
--------------------------  ---------  ---------  --------  -------- 
   Overall natural gas 
    cost                         2.10       3.31      2.72      3.61 
--------------------------  ---------  ---------  --------  -------- 
1 All figures are provided on a gross production basis in thousands 
of product tonnes. 2 Excludes Trinidad and Joffre. 3 Includes 
realized derivative impacts recorded as part of cost of goods sold 
or other income and expenses. 4 As previously disclosed, on October 
23, 2025, the Trinidad nitrogen facility completed a controlled 
shutdown and we ceased production at our New Madrid nitrogen upgrade 
facility at year-end 2025. 
 

Phosphate

 
                Three Months Ended    Six Months Ended June 
                      June 30                   30 
               ---------------------  ---------------------- 
($ millions, 
except as 
otherwise 
noted)         2026   2025  % Change   2026   2025  % Change 
-------------  ----  -----  --------  -----  -----  -------- 
Net sales       468    396        18    953    756        26 
Cost of goods 
 sold           493    363        36    982    724        36 
Gross margin   (25)     33       n/m   (29)     32       n/m 
Adjusted 
 EBITDA(1)       23     92      (75)     80    153      (48) 
-------------  ----  -----  --------  -----  -----  -------- 
1 See Note 2 to the interim financial statements. 
 
 
   --  Phosphate adjusted EBITDA decreased in the second quarter and first 
      half of 2026 due to higher sulfur input costs, partially offset by higher 
      global benchmarks and sales volumes compared to the same periods of 
      2025. 
 
                             Three Months Ended    Six Months Ended 
Manufactured Product               June 30              June 30 
                            --------------------  ------------------ 
($ per tonne, except as 
otherwise noted)                  2026      2025      2026      2025 
--------------------------  ----------  --------  --------  -------- 
Sales volumes (tonnes -- 
thousands) 
   Fertilizer                      409       374       877       706 
   Industrial and feed             181       169       371       337 
--------------------------  ----------  --------  --------  -------- 
   Total sales volumes             590       543     1,248     1,043 
--------------------------  ----------  --------  --------  -------- 
Net selling price 
   Fertilizer                      719       666       692       661 
   Industrial and feed             919       821       901       819 
--------------------------  ----------  --------  --------  -------- 
   Average net selling 
    price                          781       714       754       712 
Cost of goods sold                 812       646       766       672 
--------------------------  ----------  --------  --------  -------- 
Gross margin                      (31)        68      (12)        40 
Depreciation and 
 amortization                      117       125       113       134 
--------------------------  ----------  --------  --------  -------- 
Gross margin excluding 
 depreciation and 
 amortization(1)                    86       193       101       174 
--------------------------  ----------  --------  --------  -------- 
1 This is a non-GAAP financial measure. See the "Non-GAAP Financial 
Measures" section. 
 
 
   --  Sales volumes were higher in the second quarter and the first half of 
      2026 due to higher production volumes from reliability improvements 
      compared to the first half of 2025. 
   --  Net selling price per tonne increased in the second quarter and first 
      half of 2026 due to stronger global benchmark prices. 
   --  Cost of goods sold per tonne increased in the second quarter and first 
      half of 2026 primarily due to higher sulfur input costs. 
 
                             Three Months Ended    Six Months Ended 
Supplemental Data                  June 30              June 30 
                            --------------------  ------------------ 
                                 2026       2025      2026      2025 
--------------------------  ---------  ---------  --------  -------- 
Production volumes (P(2) 
 O(5) tonnes -- 
 thousands)                       319        333       656       615 
P(2) O(5) operating rate 
 (%)                               75         79        78        73 
--------------------------  ---------  ---------  --------  -------- 
 
 

Corporate and Others and Eliminations

 
                    Three Months Ended June 30   Six Months Ended June 30 
                    --------------------------  --------------------------- 
($ millions, 
except as 
otherwise noted)    2026  2025(1, 2)  % Change   2026  2025(1, 2)  % Change 
------------------  ----  ----------  --------  -----  ----------  -------- 
Corporate and 
Others 
   Gross margin(2)    --           4       n/m     14          18      (22) 
   Selling 
    recovery          --         (1)       n/m    (3)         (4)      (25) 
   General and 
    administrative 
    expenses         100          95         5    211         194         9 
   Share-based 
    compensation 
    (recovery) 
    expense         (41)          49       n/m     75          91      (18) 
   Foreign 
    exchange loss, 
    net of related 
    derivatives       13          22      (41)     18          29      (38) 
   Other expenses     87          46        89     97          64        52 
   Adjusted 
    EBITDA(2)       (89)       (102)      (13)  (173)       (180)       (4) 
------------------  ----  ----------  --------  -----  ----------  -------- 
Eliminations 
   Gross margin       80          56        43     45          26        73 
   Adjusted 
    EBITDA(2)         72          52        38     36          24        50 
------------------  ----  ----------  --------  -----  ----------  -------- 
1 Comparative figures have been reclassified for our Purchase for Resale 
business from Nitrogen to the Corporate and Others segment. 2 See Note 2 to 
the interim financial statements. 
 
   --  Share-based compensation (recovery) expense was a recovery in the 
      second quarter and a lower expense in the first half of 2026 due to a 
      decrease in the fair value of our share-based awards. The fair value of 
      our share-based awards takes into consideration several factors, such as 
      our share price movement, our performance relative to our peer group and 
      our return on invested capital. 
   --  Other expenses increased in the second quarter and first half of 2026 
      due to higher restructuring costs associated with portfolio optimization 
      initiatives. 

Finance Costs, Income Taxes and Other Comprehensive (Loss) Income

 
                 Three Months Ended   Six Months Ended June 
                      June 30                   30 
                --------------------  ---------------------- 
($ millions, 
except as 
otherwise 
noted)          2026  2025  % Change   2026   2025  % Change 
--------------  ----  ----  --------  -----  -----  -------- 
Finance costs    173   155        12    349    334         4 
Income taxes 
   Income tax 
    expense      382   398       (4)    427    426        -- 
   Actual 
    effective 
    tax rate 
    including 
    discrete 
    items (%)     24    24        --     24     25       (4) 
Other 
 comprehensive 
 (loss) 
 income         (30)   184       n/m     36    209      (83) 
--------------  ----  ----  --------  -----  -----  -------- 
 
 
   --  Other comprehensive (loss) income is primarily driven by changes in the 
      currency of our foreign operations. There was a loss in the second 
      quarter and lower income in the first half of 2026 due to lower 
      appreciation of the Australian and Brazilian currencies and depreciation 
      of the Canadian currency, relative to the US dollar, compared to the same 
      periods in 2025. 

Liquidity and Capital Resources

Sources and uses of liquidity

We continued to manage our capital in accordance with our current capital allocation strategy. We believe that our internally generated cash flow, supplemented by available borrowings under new or existing financing sources, if necessary, will be sufficient to meet our anticipated capital expenditures, planned growth and development activities, and other cash requirements for the foreseeable future. Refer to the "Capital Structure and Management" section for details on our existing long-term debt and credit facilities.

Sources and uses of cash

 
                                             Six Months Ended June 
                 Three Months Ended June 30            30 
                 --------------------------  ---------------------- 
($ millions, 
except as 
otherwise 
noted)              2026     2025  % Change   2026   2025  % Change 
---------------  -------  -------  --------  -----  -----  -------- 
Cash provided 
 by operating 
 activities        2,484    2,538       (2)  1,633  1,456        12 
Cash used in 
 investing 
 activities        (505)    (495)         2  (992)  (738)        34 
Cash used in 
 financing 
 activities      (1,822)  (1,572)        16  (396)  (207)        91 
Cash used for 
 dividends and 
 share 
 repurchases(1)    (439)    (373)        18  (848)  (786)         8 
---------------  -------  -------  --------  -----  -----  -------- 
1 This is a supplementary financial measure. See the "Other 
Financial Measures" section. 
 
 
 
Cash provided by operating activities   Decreased in the second quarter of 
                                        2026 as higher global fertilizer 
                                        benchmarks were more than offset by 
                                        lower fertilizer volumes and increased 
                                        sulfur costs. Increased in the first 
                                        half of 2026 due to increased global 
                                        fertilizer benchmarks, higher Retail 
                                        earnings and record Potash sales 
                                        volumes. 
--------------------------------------  -------------------------------------- 
Cash used in investing activities       Increased in the second quarter and 
                                        first half of 2026, primarily due to 
                                        the absence of proceeds from the sale 
                                        of our investment in Sinofert Holdings 
                                        Limited recognized in the comparable 
                                        period. In the first half of 2026 
                                        capital expenditures increased due to 
                                        the timing of turnaround activities in 
                                        Nitrogen as well as an increase in 
                                        cash used on business acquisitions. 
--------------------------------------  -------------------------------------- 
Cash used in financing activities       Increased in the second quarter and 
                                        first half of 2026 due to higher 
                                        commercial paper repayments, partially 
                                        offset by the issuance of $1.0 billion 
                                        in senior notes in the second quarter 
                                        of 2026 with no comparable issuance in 
                                        the second quarter of 2025. In 
                                        addition, we repaid senior notes 
                                        maturing in the second quarter of 2025 
                                        with no comparable repayment in the 
                                        second quarter of 2026. 
--------------------------------------  -------------------------------------- 
Cash used for dividends and share       Increased in the second quarter and 
repurchases                             first half of 2026 due to higher share 
                                        repurchases. 
--------------------------------------  -------------------------------------- 
 
 

Financial Condition Review

The following is a comparison of balance sheet categories that are considered material:

 
                             As at 
                 ----------------------------- 
($ millions, 
except as 
otherwise                         December 31, 
noted)           June 30, 2026            2025  $ Change  % Change 
---------------  -------------  --------------  --------  -------- 
Assets 
Cash and cash 
 equivalents               921             701       220        31 
Receivables              8,687           5,675     3,012        53 
Inventories              6,164           6,977     (813)      (12) 
Prepaid 
 expenses and 
 other current 
 assets                    395           1,396   (1,001)      (72) 
Property, plant 
 and equipment          22,672          22,747      (75)        -- 
---------------  -------------  --------------  --------  -------- 
Liabilities and 
Shareholders' 
Equity 
Short-term debt            527             873     (346)      (40) 
Trade, other 
 payables and 
 accrued 
 liabilities             9,296           9,309      (13)        -- 
Long-term debt, 
 including 
 current 
 portion                10,861           9,863       998        10 
Share capital           13,446          13,519      (73)       (1) 
Retained 
 earnings               12,694          12,076       618         5 
---------------  -------------  --------------  --------  -------- 
 
 
   --  Explanations for changes in Cash and cash equivalents are in the 
      "Liquidity and Capital Resources - Sources and uses of cash" section. 
   --  Receivables increased primarily due to the seasonality of Retail sales 
      and a strategic extension of credit terms to our Retail customers. 
   --  Inventories decreased due to the seasonality of our Retail segment. Our 
      North American inventory levels generally increase at year-end, peak in 
      the first quarter of the year in preparation for the planting and 
      application seasons, and are drawn down in the succeeding quarters. 
   --  Prepaid expenses and other current assets decreased due to Retail 
      taking delivery of prepaid inventories during the planting and 
      application season in North America. 
   --  Short-term debt decreased due to repayments of, and lower draws on, our 
      credit facilities due to the issuance of $1.0 billion of senior notes. 
   --  Trade, other payables and accrued liabilities decreased due to lower 
      customer prepayments in North America as Retail customers took delivery 
      of prepaid sales, as well as settlement of our Retail supplier financing 
      arrangements in 2026 that were entered into in the fourth quarter of 
      2025. This was partially offset by higher income tax payable as our tax 
      provision exceeded payments. 
   --  Long-term debt, including current portion, increased due to the 
      issuance of $1.0 billion of senior notes in the second quarter of 2026, 
      the net proceeds of which were used to pay short-term debt. 

Capital Structure and Management

Principal debt instruments

As part of the normal course of business, we closely monitor our liquidity position. We use a combination of cash generated from operations and short-term and long-term debt to finance our operations. We continually evaluate various financing arrangements and may seek to engage in transactions from time to time when market and other conditions are favorable. We were in compliance with our debt covenants and did not have any changes to our credit ratings for the six months ended June 30, 2026.

Capital structure (debt and equity)

 
($ millions)                           June 30, 2026  December 31, 2025 
-------------------------------------  -------------  ----------------- 
Short-term debt                                  527                873 
Current portion of long-term debt              1,434                513 
Current portion of lease liabilities             366                346 
Long-term debt                                 9,427              9,350 
Lease liabilities                                974                937 
Shareholders' equity                          25,938             25,365 
-------------------------------------  -------------  ----------------- 
 
 

Commercial paper, credit facilities and other debt

We have a total facility limit of approximately $7,310 million comprised of several credit facilities available in the jurisdictions where we operate. In North America, we have a commercial paper program, which is limited to the undrawn amount under our $4,500 million unsecured revolving term credit facility and excess cash invested in highly liquid securities.

As at June 30, 2026, we utilized $540 million of our total facility limit, which includes $419 million of commercial paper outstanding. During the first half of 2026, we extended the maturity of our accounts receivable purchase facility from March 6, 2026 to March 31, 2028 and entered into a $69 million uncommitted revolving demand facility.

As at June 30, 2026, $231 million in letters of credit were outstanding and committed, with $258 million of remaining credit available under our letter of credit facilities.

Our long-term debt consists primarily of notes and debentures. See the "Capital Structure and Management" section of our 2025 Annual Report for information on balances, rates and maturities for our notes and debentures. During the first half of 2026, we issued $500 million of 4.850 percent senior notes due May 29, 2031 and $500 million of 5.350 percent senior notes due May 29, 2036. See Note 6 to the interim financial statements.

Outstanding share data

 
                                    As at August 4, 2026 
----------------------------------  -------------------- 
Common shares                                477,210,074 
Options to purchase common shares              1,890,151 
----------------------------------  -------------------- 
 
 

For more information on our capital management, see Note 4 to the annual financial statements in our 2025 Annual Report.

Quarterly Results

 
($ millions, 
except as 
otherwise            Q2     Q1     Q4     Q3      Q2     Q1     Q4     Q3 
noted)             2026   2026   2025   2025    2025   2025   2024   2024 
--------------   ------  -----  -----  -----  ------  -----  -----  ----- 
Sales            10,812  6,046  5,340  6,007  10,438  5,100  5,079  5,348 
Net earnings      1,222    139    580    469   1,229     19    118     25 
Net earnings 
 attributable 
 to equity 
 holders of 
 Nutrien          1,214    131    571    464   1,221     11    113     18 
Net earnings 
per share 
attributable 
to equity 
holders of 
Nutrien 
      Basic        2.53   0.27   1.18   0.96    2.51   0.02   0.23   0.04 
      Diluted      2.53   0.27   1.18   0.96    2.50   0.02   0.23   0.04 
---------------  ------  -----  -----  -----  ------  -----  -----  ----- 
 
 

Our quarterly earnings are significantly affected by the seasonality of our business, fertilizer benchmark prices, global demand-supply conditions, grower affordability and weather. See Note 2 to the interim financial statements.

Accounting Policies and New IFRS Standards

Significant accounting policies are disclosed in our 2025 Annual Report and have been consistently applied for the six months ended June 30, 2026, except as described below.

Amendments to IFRS 9 and IFRS 7, Amendments to the Classification and Measurement of Financial Instruments

Amendments to IFRS 9 and IFRS 7, Amendments to the Classification and Measurement of Financial Instruments, were adopted effective January 1, 2026, the required adoption date. The impact was not material. On initial adoption, there was an adjustment of $(13) million to opening cash and cash equivalents as at January 1, 2026, which has been reflected in the condensed consolidated statement of cash flows for the six months ended June 30, 2026.

Critical Accounting Estimates

The preparation of financial statements in accordance with IFRS requires management to make estimates and judgments that affect reported assets, liabilities, revenues and expenses. We have discussed the development, selection and application of our key accounting policies, and the critical accounting estimates and assumptions they involve, with the Audit Committee of the Board.

Our critical accounting estimates are discussed on pages 64 to 65 of our 2025 Annual Report. There were no material changes to our critical accounting estimates for the three months ended June 30, 2026.

Controls and Procedures

Management is responsible for establishing and maintaining adequate internal control over financial reporting ("ICFR"), as defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934, as amended, and National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings. ICFR is designed to provide reasonable assurance regarding the reliability of financial reporting and preparation of financial statements for external purposes in accordance with IFRS. Any system of ICFR, no matter how well designed, has inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation.

There has been no change in our ICFR during the three months ended June 30, 2026, that has materially affected, or is reasonably likely to materially affect, our ICFR.

Forward-Looking Statements

Certain statements and other information included in this document, including within the "Market Outlook and Guidance" section, constitute "forward-looking information" or "forward-looking statements" (collectively, "forward-looking statements") under applicable securities laws and within the meaning of the "safe harbor" provisions of the United States Private Securities Litigation Reform Act of 1995 (such statements are often accompanied by words such as "anticipate", "forecast", "expect", "believe", "may", "will", "should", "estimate", "project", "intend" or other similar words). All statements in this document, other than those relating to historical information or current conditions, are forward-looking statements, including, but not limited to: Nutrien's business strategies, plans, prospects and opportunities; Nutrien's 2026 full-year guidance, including expectations regarding Retail adjusted EBITDA, Potash sales volumes, Nitrogen sales volumes, Phosphate sales volumes, depreciation and amortization, finance costs, effective tax rate on adjusted net earnings and capital expenditures, including the assumptions and expectations stated therein; expectations regarding the review of strategic alternatives for our Phosphate business, Trinidad Nitrogen facility and Brazilian Retail business and associated outcomes and the anticipated timing thereof; expectations regarding structural growth in our downstream business; expectations regarding our capital allocation approach and strategies, including our intentions with respect to our strategic actions and the expected timing thereof; our expectations regarding Nutrien's strategic priorities and our ability to advance and achieve such strategic priorities in 2026 and beyond; expectations regarding various performance targets in 2026 and beyond and our ability to achieve such targets; capital spending expectations for 2026 and beyond; expectations regarding performance of our operating segments in 2026 and beyond; the expectation that internally generated cash flow, supplemented by available borrowings, if necessary, will be sufficient to meet our anticipated capital expenditures, planned growth and development activities, and other cash requirements; expectations regarding payment of dividends and share repurchases; our operating segment market outlooks and our expectations for market conditions and fundamentals, and the anticipated supply and demand for our products and services, crop input demand, expected market, industry and growing conditions with respect to crop nutrient application rates, planted acres, farmer crop investment, crop mix and the need to replenish soil nutrient levels, weather conditions, input costs, production volumes and expenses, shipments, natural gas costs and availability, consumption, prices, operating rates, the impact of seasonality, import and export volumes, tariffs, trade or export restrictions, economic sanctions and restrictions, geopolitical disruptions, including the ongoing conflict in the Middle East, inventories, crop development, and natural gas curtailments; the negotiation of sales contracts; acquisitions and divestitures and the anticipated benefits thereof, including timing of the completion of, and expected proceeds from, pending or announced dispositions of non-core assets; and expectations in connection with our ability to generate free cash flow, enhance earnings quality, and deliver long-term returns to shareholders.

These forward-looking statements are subject to a number of assumptions, risks and uncertainties, many of which are beyond our control, which could cause actual results to differ materially from such forward-looking statements. As such, undue reliance should not be placed on these forward-looking statements.

All of the forward-looking statements are qualified by the assumptions that are stated or inherent in such forward-looking statements, including the assumptions referred to below and elsewhere in this document. Although we believe that these assumptions are reasonable, having regard to our experience and our perception of historical trends, this list is not exhaustive of the factors that may affect any of the forward-looking statements and the reader should not place undue reliance on these assumptions and such forward-looking statements. Current conditions, economic and otherwise, render assumptions, although reasonable when made, subject to greater uncertainty.

The additional key assumptions that have been made in relation to the operation of our business as currently planned and our ability to achieve our business objectives include, among other things, assumptions with respect to: our ability to successfully implement our business strategies, growth and capital allocation investments and initiatives; that we will conduct our operations and achieve results of operations as anticipated; growth in crop nutrient sales volumes and gross margins; our ability to successfully complete, integrate and realize the anticipated benefits of our already completed and future acquisitions and divestitures, and that we will be able to implement our standards, controls, procedures and policies in respect of any acquired businesses and realize the expected synergies on the anticipated timeline or at all; increased proprietary products gross margin; successful execution of the review of strategic alternatives for our Phosphate business, Trinidad Nitrogen facility and Brazilian Retail business, within the anticipated timing and parameters, and realization of the expected benefits therefrom; continued reliability improvements; that future business, regulatory and industry conditions will be within the parameters expected by us, including with respect to prices, expenses, margins, operating rates, demand, supply, product availability, shipments, consumption, weather conditions, supplier agreements, product distribution agreements, inventory levels, exports, tariffs, including general or retaliatory tariffs, trade restrictions, international trade arrangements, government support, crop development and cost of labor and interest, exchange and effective tax rates; global economic conditions and the accuracy of our market outlook expectations for 2026 and in the future; the reliability and accuracy of third-party weather and climate forecasts, including forecasts regarding El Niño/La Niña conditions, underlying our crop production and crop price expectations; assumptions related to our assessment of recoverable amount estimates of our assets; our intention to complete share repurchases under our normal course issuer bid programs, the funding of such

share repurchases, existing and future market conditions, including with respect to the price of our common shares, capital allocation priorities and compliance with respect to applicable limitations under securities laws and regulations and stock exchange policies and assumptions related to our ability to fund our dividends at the current level; our expectations regarding the impacts, direct and indirect, of certain geopolitical conflicts, including the ongoing conflict in the Middle East, on, among other things, global supply and demand, including for crop nutrients, energy and commodity prices, global interest rates, supply chains and the global macroeconomic environment, including inflation and volatility in oil prices; the adequacy of our cash generated from operations and our ability to access our credit facilities or capital markets for additional sources of financing; our ability to identify suitable candidates for acquisitions and divestitures and negotiate acceptable terms; the availability of investment opportunities that align with our strategic priorities and growth strategy; our ability to maintain investment grade ratings and achieve our performance targets; and our ability to successfully negotiate sales and other contracts and our ability to successfully implement new initiatives and programs.

Events or circumstances that could cause actual results to differ materially from those in the forward-looking statements include, but are not limited to: general global economic, market and business conditions; failure to achieve expected results of our business strategy, capital allocation initiatives, results of operations or targets; failure to complete announced and future strategic and asset optimization initiatives, acquisitions or divestitures at all or on the expected terms and within the expected timeline; seasonality of our business; climate change and weather conditions, including impacts from regional flooding and/or drought conditions; crop planted acreage, yield and prices; the supply and demand and price levels for our products; governmental and regulatory requirements and actions by governmental authorities, including changes in government policy (including general or retaliatory tariffs, trade restrictions, or other changes to international trade arrangements) and regulatory investigations; current and future litigation proceedings, investigations and other contingencies; the results of our review of strategic alternatives for our Phosphate business, Trinidad Nitrogen facility and Brazilian Retail business, including the process and the timing thereof, and whether the review will result in Nutrien undertaking a transaction, including the terms and timing relating thereto, the completion thereof and the benefits to be realized therefrom; the effects of current and future multinational trade agreements or other developments affecting the level of trade or export restrictions; government ownership requirements, changes in environmental, tax, antitrust and other laws or regulations and the interpretation thereof; political or military risks, including civil unrest, actions by armed groups or conflict and malicious acts, including terrorism and industrial espionage; our ability to access sufficient, cost-effective and timely transportation, distribution and storage of products (including potential rail transportation and port disruptions due to labor strikes and/or work stoppages or other similar actions); the occurrence of a major environmental or safety incident or becoming subject to legal or regulatory proceedings; innovation and cybersecurity risks related to our systems, including our costs of addressing or mitigating such risks; counterparty and sovereign risk; delays in completion of turnarounds at our major facilities or challenges related to our major facilities that are out of our control; interruptions of or constraints in availability of key inputs, including natural gas and sulfur; any significant impairment of the carrying amount of certain assets; the risk that rising interest rates and/or deteriorated business operating results may result in the further impairment of assets or goodwill attributed to certain of our cash generating units; risks related to reputational loss; certain complications that may arise in our mining processes; the ability to attract, engage and retain skilled employees and strikes or other forms of work stoppages; geopolitical conflicts, including the ongoing conflict in the Middle East, and their potential impact on, among other things, global market conditions and supply and demand, including for crop nutrients, energy and commodity prices, interest rates, supply chains and the global economy generally; our ability to execute on our strategies related to environmental, social and governance matters, and achieve related expectations, targets and commitments, including risks associated with disclosure thereof; and other risk factors detailed from time to time in Nutrien reports filed with the Canadian securities regulators and the SEC.

The purpose of our Retail adjusted EBITDA, depreciation and amortization, finance costs, effective tax rate and capital expenditures guidance ranges are to assist readers in understanding our expected and targeted financial results, and this information may not be appropriate for other purposes.

The forward-looking statements in this document are made as of the date hereof and Nutrien disclaims any intention or obligation to update or revise any forward-looking statements in this document as a result of new information or future events, except as may be required under applicable Canadian securities legislation or applicable US federal securities laws.

Terms and Definitions

For the definitions of certain financial and non-financial terms used in this document, as well as a list of abbreviated company names and sources, see the "Terms and definitions" section of our 2025 Annual Report. All references to per share amounts pertain to diluted net earnings (loss) per share, "n/m" indicates information that is not meaningful, and all financial amounts are stated in millions of US dollars, unless otherwise noted.

About Nutrien

Nutrien is a leading global provider of crop inputs and services. We operate a world-class network of production, distribution and ag retail facilities that positions us to efficiently serve farmers. Our vision is to be the leading global agricultural solutions provider, delivering superior shareholder value through safe and sustainable operations. To achieve this vision, our strategy is anchored in three priorities: simplify and focus, operational excellence and a disciplined and intentional approach to capital allocation. This strategy is designed to create low-risk, structural free cash flow growth by leveraging our core competencies and to deliver reliable, growing cash returns to shareholders.

More information about Nutrien can be found at www.nutrien.com.

Selected financial data for download can be found in our data tool at https://www.nutrien.com/investors/interactive-data-tool

Such data is not incorporated by reference herein.

Nutrien will host a Conference Call on Thursday, August 6, 2026 at 10:00 a.m. Eastern Time.

Telephone conference dial-in numbers:

   --  From Canada and the US: 1-800-990-2777 
 
   --  International: 1-416-855-9085 
 
   --  Conference ID: 57930. Please dial in 15 minutes prior to ensure you are 
      placed on the call in a timely manner. 

Live Audio Webcast: Visit https://www.nutrien.com/news/events/2026-q2-earnings-conference-call

Non-GAAP Financial Measures

We use both IFRS measures and certain non-GAAP financial measures to assess performance. Non-GAAP financial measures are financial measures disclosed by the Company that: (a) depict historical or expected future financial performance, financial position or cash flow of the Company; (b) with respect to their composition, exclude amounts that are included in, or include amounts that are excluded from, the composition of the most directly comparable financial measure disclosed in the primary financial statements of the Company; (c) are not disclosed in the financial statements of the Company; and (d) are not a ratio, fraction, percentage or similar representation. Non-GAAP ratios are financial measures disclosed by the Company that are in the form of a ratio, fraction, percentage or similar representation that has a non-GAAP financial measure as one or more of its components, and that are not disclosed in the financial statements of the Company.

These non-GAAP financial measures and non-GAAP ratios are not standardized financial measures under IFRS and, therefore, are unlikely to be comparable to similar financial measures presented by other companies. Management believes these non-GAAP financial measures and non-GAAP ratios provide transparent and useful supplemental information to help investors evaluate our financial performance, financial condition and liquidity using the same measures as management. These non-GAAP financial measures and non-GAAP ratios should not be considered as a substitute for, or superior to, measures of financial performance prepared in accordance with IFRS.

The following section outlines our non-GAAP financial measures and non-GAAP ratios, their compositions, and why management uses each measure. It also includes reconciliations to the most directly comparable IFRS measures. Except as otherwise described herein, our non-GAAP financial measures and non-GAAP ratios are calculated on a consistent basis from period to period and are adjusted for specific items in each period, as applicable. As additional non-recurring or unusual items arise in the future, we generally exclude these items in our calculations.

Adjusted EBITDA (Consolidated)

Most directly comparable IFRS financial measure: Net earnings (loss).

Definition: Adjusted EBITDA is calculated as net earnings (loss) before finance costs, income taxes, depreciation and amortization, share-based compensation and foreign exchange gain/loss (net of related derivatives). We also adjust this measure for the following other income and expenses that are excluded when management evaluates the performance of our day-to-day operations: certain integration and restructuring related costs, impairment or reversal of impairment of assets, gain or loss on sale of certain businesses and investments, asset retirement obligations ("ARO") and accrued environmental costs ("ERL") related to our non-operating sites, and loss related to financial instruments in Argentina.

Why we use the measure and why it is useful to investors: It is not impacted by long-term investment and financing decisions, but rather focuses on the performance of our day-to-day operations. It provides a measure of our ability to service debt and to meet other payment obligations and as a component of employee remuneration calculations.

 
                             Three Months Ended    Six Months Ended 
                                   June 30              June 30 
                            --------------------  ------------------ 
($ millions)                     2026       2025      2026      2025 
--------------------------  ---------  ---------  --------  -------- 
Net earnings                    1,222      1,229     1,361     1,248 
Finance costs                     173        155       349       334 
Income tax expense                382        398       427       426 
Depreciation and 
 amortization                     604        614     1,210     1,185 
--------------------------  ---------  ---------  --------  -------- 
EBITDA(1)                       2,381      2,396     3,347     3,193 
Adjustments: 
   Share-based 
    compensation 
    (recovery) expense           (41)         49        75        91 
   Foreign exchange loss, 
    net of related 
    derivatives                    13         22        18        29 
   ARO/ERL related 
    expenses (income) for 
    non-operating sites            11        (2)      (17)         3 
   Restructuring costs             66         21        82        22 
   Impairment of assets 
   recorded in other 
   income and expenses             --         --        30        -- 
--------------------------  ---------  ---------  --------  -------- 
Adjusted EBITDA                 2,430      2,486     3,535     3,338 
--------------------------  ---------  ---------  --------  -------- 
1 EBITDA is calculated as net earnings before finance costs, income 
taxes, and depreciation and amortization. 
 
 
 

Adjusted Net Earnings and Adjusted Net Earnings Per Share

Most directly comparable IFRS financial measure: Net earnings (loss) and diluted net earnings (loss) per share.

Definition: Adjusted net earnings and related per share information are calculated as net earnings (loss) before share-based compensation and foreign exchange gain/loss (net of related derivatives), net of tax. We also adjust this measure for the following other income and expenses (net of tax) that are excluded when management evaluates the performance of our day-to-day operations: certain integration and restructuring related costs, impairment or reversal of impairment of assets, gain or loss on sale of certain businesses and investments, gain or loss on early extinguishment of debt or on settlement of derivatives due to discontinuance of hedge accounting, asset retirement obligations and accrued environmental costs related to our non-operating sites, loss related to financial instruments in Argentina, change in recognition of tax losses and deductible temporary differences related to impairments and certain changes to tax declarations. We generally apply the annual forecasted effective tax rate to specific adjustments during the year, and at year-end, we apply the actual effective tax rate.

Why we use the measure and why it is useful to investors: Focuses on the performance of our day-to-day operations and is used as a component of employee remuneration calculations.

 
                         Three Months Ended               Six Months Ended 
                            June 30, 2026                   June 30, 2026 
                   ------------------------------  ------------------------------ 
                                              Per                             Per 
                     Increases            Diluted    Increases            Diluted 
($ millions, 
except as 
otherwise noted)   (Decreases)  Post-Tax    Share  (Decreases)  Post-Tax    Share 
-----------------  -----------  --------  -------  -----------  --------  ------- 
Net earnings 
 attributable to 
 equity holders 
 of Nutrien                        1,214     2.53                  1,345     2.80 
-----------------  -----------  --------  -------  -----------  --------  ------- 
Adjustments: 
   Share-based 
    compensation 
    (recovery) 
    expense               (41)      (32)   (0.07)           75        56     0.12 
   Foreign 
    exchange 
    loss, net of 
    related 
    derivatives             13         8     0.02           18        18     0.03 
   ARO/ERL 
    related 
    expenses 
    (income) for 
    non-operating 
    sites                   11         9     0.02         (17)      (13)   (0.03) 
   Restructuring 
    costs                   66        52     0.11           82        68     0.14 
   Impairment of 
    assets 
    recorded in 
    other income 
    and expenses            --        --       --           30        22     0.05 
-----------------  -----------  --------  -------  -----------  --------  ------- 
   Sub-total 
    adjustments             49        37     0.08          188       151     0.31 
-----------------  -----------  --------  -------  -----------  --------  ------- 
Adjusted net 
 earnings                          1,251     2.61                  1,496     3.11 
-----------------  -----------  --------  -------  -----------  --------  ------- 
 
 
 
                         Three Months Ended               Six Months Ended 
                            June 30, 2025                   June 30, 2025 
                   ------------------------------  ------------------------------ 
                                              Per                             Per 
                     Increases            Diluted    Increases            Diluted 
($ millions, 
except as 
otherwise noted)   (Decreases)  Post-Tax    Share  (Decreases)  Post-Tax    Share 
-----------------  -----------  --------  -------  -----------  --------  ------- 
Net earnings 
 attributable to 
 equity holders 
 of Nutrien                        1,221     2.50                  1,232     2.52 
-----------------  -----------  --------  -------  -----------  --------  ------- 
Adjustments: 
   Share-based 
    compensation 
    expense                 49        37     0.08           91        68     0.14 
   Foreign 
    exchange 
    loss, net of 
    related 
    derivatives             22        17     0.04           29        23     0.05 
   ARO/ERL 
    related 
    (income) 
    expenses for 
    non-operating 
    sites                  (2)       (1)       --            3         3       -- 
   Restructuring 
    costs                   21        17     0.03           22        18     0.04 
-----------------  -----------  --------  -------  -----------  --------  ------- 
   Sub-total 
    adjustments             90        70     0.15          145       112     0.23 
-----------------  -----------  --------  -------  -----------  --------  ------- 
Adjusted net 
 earnings                          1,291     2.65                  1,344     2.75 
-----------------  -----------  --------  -------  -----------  --------  ------- 
 
 
 

Effective Tax Rate on Adjusted Net Earnings

Effective tax rate on adjusted net earnings guidance is a forward-looking non-GAAP financial measure as it includes adjusted net earnings, which is a non-GAAP financial measure. It is provided to assist readers in understanding our expected financial results. Effective tax rate on adjusted net earnings guidance excludes certain items that management is aware of that permit management to focus on the performance of our operations (see the Adjusted Net Earnings and Adjusted Net Earnings Per Share section for items generally adjusted). We do not provide a reconciliation of this forward-looking measure to the most directly comparable financial measures calculated and presented in accordance with IFRS because a meaningful or accurate calculation of reconciling items and the information is not available without unreasonable effort due to unknown variables, including the timing and amount of certain reconciling items, and the uncertainty related to future results. These unknown variables may include unpredictable transactions of significant value that may be inherently difficult to determine without unreasonable efforts. The probable significance of such unavailable information, which could be material to future results, cannot be addressed.

Gross Margin Excluding Depreciation and Amortization Per Tonne -- Manufactured Product

Most directly comparable IFRS financial measure: Gross margin.

Definition: Gross margin per tonne less depreciation and amortization per tonne for manufactured products. Reconciliations are provided in the "Segment Results" section.

Why we use the measure and why it is useful to investors: Focuses on the performance of our day-to-day operations, which excludes the effects of items that primarily reflect the impact of long-term investment and financing decisions.

Potash Controllable Cash Cost of Product Manufactured ("COPM") Per Tonne

Most directly comparable IFRS financial measure: Cost of goods sold ("COGS") for the Potash segment.

Definition: Total Potash COGS excluding depreciation and amortization expense included in COPM, royalties, natural gas costs and carbon taxes, change in inventory, and other adjustments, divided by potash production tonnes.

Why we use the measure and why it is useful to investors: To assess operational performance. Potash controllable cash COPM excludes the effects of production from other periods and the impacts of our long-term investment decisions, supporting a focus on the performance of our day-to-day operations. Potash controllable cash COPM also excludes royalties and natural gas costs and carbon taxes, which management does not consider controllable, as they are primarily driven by regulatory and market conditions.

 
                             Three Months Ended    Six Months Ended 
                                   June 30              June 30 
                            --------------------  ------------------ 
($ millions, except as 
otherwise noted)                  2026      2025      2026      2025 
--------------------------  ----------  --------  --------  -------- 
Total COGS -- Potash               446       440       868       820 
Change in inventory                  1      (58)         9      (51) 
Other adjustments(1)               (4)       (8)       (9)      (21) 
--------------------------  ----------  --------  --------  -------- 
COPM                               443       374       868       748 
Depreciation and 
 amortization in COPM            (183)     (147)     (354)     (292) 
Royalties in COPM                 (27)      (23)      (53)      (42) 
Natural gas costs and 
 carbon taxes in COPM             (12)      (10)      (25)      (22) 
--------------------------  ----------  --------  --------  -------- 
Controllable cash COPM             221       194       436       392 
Production volumes (tonnes 
 -- thousands)                   3,996     3,531     7,656     6,820 
--------------------------  ----------  --------  --------  -------- 
Potash controllable cash 
 COPM per tonne                     55        55        57        57 
--------------------------  ----------  --------  --------  -------- 
1 Other adjustments include unallocated production overhead that is 
recognized as part of cost of goods sold but is not included in the 
measurement of inventory and changes in inventory balances. 
 
 
 

Retail Cash Operating Coverage Ratio

Definition: Retail selling, general and administrative, and other expenses (income), excluding depreciation and amortization expense, divided by Retail gross margin excluding depreciation and amortization expense in cost of goods sold, for the last four rolling quarters.

Why we use the measure and why it is useful to investors: To understand the costs and underlying economics of our Retail operations and to assess our Retail operating performance and ability to generate cash flow.

 
                  Rolling Four Quarters Ended June 30, 2026 
                 ------------------------------------------- 
($ millions, 
except as 
otherwise 
noted)           Q3 2025  Q4 2025  Q1 2026   Q2 2026   Total 
---------------  -------  -------  -------  --------  ------ 
Selling 
 expenses            792      811      798       998   3,399 
General and 
 administrative 
 expenses             44       40       44        55     183 
Other expenses        40        4       36        45     125 
---------------  -------  -------  -------  --------  ------ 
Operating 
 expenses            876      855      878     1,098   3,707 
Depreciation 
 and 
 amortization 
 in operating 
 expenses          (179)    (184)    (179)     (177)   (719) 
---------------  -------  -------  -------  --------  ------ 
Operating 
 expenses 
 excluding 
 depreciation 
 and 
 amortization        697      671      699       921   2,988 
---------------  -------  -------  -------  --------  ------ 
 
Gross margin         922      977      800     2,046   4,745 
Depreciation 
 and 
 amortization 
 in cost of 
 goods sold            5        5        5         6      21 
---------------  -------  -------  -------  --------  ------ 
Gross margin 
 excluding 
 depreciation 
 and 
 amortization        927      982      805     2,052   4,766 
---------------  -------  -------  -------  --------  ------ 
Cash operating 
 coverage ratio 
 (%)                                                      63 
---------------  -------  -------  -------  --------  ------ 
 
                  Rolling Four Quarters Ended December 31, 
                                    2025 
                 ------------------------------------------- 
($ millions, 
except as 
otherwise 
noted)           Q1 2025  Q2 2025  Q3 2025   Q4 2025   Total 
---------------  -------  -------  -------  --------  ------ 
Selling 
 expenses            755      948      792       811   3,306 
General and 
 administrative 
 expenses             44       44       44        40     172 
Other expenses        25       54       40         4     123 
---------------  -------  -------  -------  --------  ------ 
Operating 
 expenses            824    1,046      876       855   3,601 
Depreciation 
 and 
 amortization 
 in operating 
 expenses          (179)    (172)    (179)     (184)   (714) 
---------------  -------  -------  -------  --------  ------ 
Operating 
 expenses 
 excluding 
 depreciation 
 and 
 amortization        645      874      697       671   2,887 
---------------  -------  -------  -------  --------  ------ 
 
Gross margin         686    2,018      922       977   4,603 
Depreciation 
 and 
 amortization 
 in cost of 
 goods sold            5        5        5         5      20 
---------------  -------  -------  -------  --------  ------ 
Gross margin 
 excluding 
 depreciation 
 and 
 amortization        691    2,023      927       982   4,623 
---------------  -------  -------  -------  --------  ------ 
Cash operating 
 coverage ratio 
 (%)                                                      62 
---------------  -------  -------  -------  --------  ------ 
 
 
 

Retail Average Working Capital to Sales

Definition: Retail average working capital divided by Retail sales for the last four rolling quarters.

Why we use the measure and why it is useful to investors: To evaluate operational efficiency. A lower or higher percentage represents increased or decreased efficiency, respectively.

 
                   Rolling Four Quarters Ended June 30, 2026 
               ------------------------------------------------- 
($ millions, 
except as 
otherwise 
noted)         Q3 2025  Q4 2025  Q1 2026  Q2 2026  Average/Total 
-------------  -------  -------  -------  -------  ------------- 
Current 
 assets         10,823   11,185   12,558   12,063 
Current 
 liabilities   (5,348)  (8,275)  (7,799)  (7,930) 
-------------  -------  -------  -------  -------  ------------- 
Working 
 capital         5,475    2,910    4,759    4,133          4,319 
-------------  -------  -------  -------  -------  ------------- 
 
Sales            3,427    3,144    3,640    8,270         18,481 
-------------  -------  -------  -------  -------  ------------- 
Average 
 working 
 capital to 
 sales (%)                                                    23 
-------------  -------  -------  -------  -------  ------------- 
 
                 Rolling Four Quarters Ended December 31, 2025 
               ------------------------------------------------- 
($ millions, 
except as 
otherwise 
noted)         Q1 2025  Q2 2025  Q3 2025  Q4 2025  Average/Total 
-------------  -------  -------  -------  -------  ------------- 
Current 
 assets         11,510   11,442   10,823   11,185 
Current 
 liabilities   (7,561)  (8,051)  (5,348)  (8,275) 
-------------  -------  -------  -------  -------  ------------- 
Working 
 capital         3,949    3,391    5,475    2,910          3,931 
-------------  -------  -------  -------  -------  ------------- 
 
Sales            3,090    7,959    3,427    3,144         17,620 
-------------  -------  -------  -------  -------  ------------- 
Average 
 working 
 capital to 
 sales (%)                                                    22 
-------------  -------  -------  -------  -------  ------------- 
 
 
 

Other Financial Measures

Selected Additional Financial Data

 
                                                                                              As at 
                                                                                           December 
Nutrien Financial Aging                       As at June 30, 2026                          31, 2025 
-----------------------  -------------------------------------------------------------  ----------- 
                          <31  31--90   >90 
                         Days    Days  Days 
                         past    past  past        Gross                           Net          Net 
($ millions)    Current   due     due   due  receivables  Allowance(1)  receivables(2)  receivables 
--------------  -------  ----  ------  ----  -----------  ------------  --------------  ----------- 
North America     3,686   157      60   226        4,129          (66)           4,063        2,332 
International       916    70      23    36        1,045           (7)           1,038          774 
--------------  -------  ----  ------  ----  -----------  ------------  --------------  ----------- 
Nutrien 
 Financial 
 receivables      4,602   227      83   262        5,174          (73)           5,101        3,106 
--------------  -------  ----  ------  ----  -----------  ------------  --------------  ----------- 
1 Bad debt expense on the above receivables for the six months ended June 30, 2026 was $32 million, 
in the Retail segment. 2 In 2026, we assume a debt-to-equity ratio of 9:1 (2025 -- 9:1) in funding 
Nutrien Financial receivables, based on the underlying credit quality of the assets. 
 
 
 
Nutrien 
Financial Net 
Receivables      Rolling Four Quarters Ended June 30, 2026 
-------------  --------------------------------------------- 
($ millions, 
except as 
otherwise          Q3      Q4      Q1      Q2 
noted)           2025    2025    2026    2026  Average/Total 
-------------  ------  ------  ------  ------  ------------- 
Average 
 Nutrien 
 Financial 
 net 
 receivables    4,452   3,106   3,035   5,101          3,924 
-------------  ------  ------  ------  ------  ------------- 
 
 
 

Supplementary Financial Measures

Supplementary financial measures are financial measures disclosed by the Company that (a) are, or are intended to be, disclosed on a periodic basis to depict the historical or expected future financial performance, financial position or cash flow of the Company, (b) are not disclosed in the financial statements of the Company, (c) are not non-GAAP financial measures, and (d) are not non-GAAP ratios.

The following section provides an explanation of the composition of those supplementary financial measures, if not previously provided.

Sustaining capital expenditures: Represents capital expenditures that are required to sustain operations at existing levels and include major repairs and maintenance and plant turnarounds.

Investing capital expenditures: Represents capital expenditures related to significant expansions of current operations or to create cost savings (synergies). Investing capital expenditures exclude capital outlays for business acquisitions and equity-accounted investees.

Mine development and pre-stripping capital expenditures: Represents capital expenditures that are required for activities to open new areas underground and/or develop a mine or ore body to allow for future production mining and activities required to prepare and/or access the ore, i.e., removal of an overburden that allows access to the ore.

Cash used for dividends and share repurchases: Calculated as dividends paid to Nutrien's shareholders plus repurchase of common shares as reflected in the unaudited condensed consolidated statements of cash flows. This measure is useful as it represents return of cash to shareholders.

Condensed Consolidated Financial Statements

Unaudited

Condensed Consolidated Statements of Earnings

 
                              Three Months Ended         Six Months Ended 
                                   June 30                   June 30 
                           ------------------------  ------------------------ 
($ millions, except 
as otherwise 
noted)               Note         2026         2025         2026         2025 
-------------------  ----  -----------  -----------  -----------  ----------- 
Sales                2, 8       10,812       10,438       16,858       15,538 
Freight, 
 transportation and 
 distribution                      203          240          447          466 
Cost of goods sold               7,358        7,023       11,514       10,577 
-------------------  ----  -----------  -----------  -----------  ----------- 
Gross Margin                     3,251        3,175        4,897        4,495 
Selling expenses                 1,001          951        1,800        1,708 
General and 
 administrative 
 expenses                          169          148          333          300 
Provincial mining 
 taxes                             110           97          200          165 
Share-based 
 compensation 
 (recovery) 
 expense                          (41)           49           75           91 
Foreign exchange 
 loss, net of 
 related 
 derivatives                        13           22           16           29 
Other expenses          3          222          126          336          194 
-------------------  ----  -----------  -----------  -----------  ----------- 
Earnings Before Finance 
 Costs and Income Taxes          1,777        1,782        2,137        2,008 
Finance costs                      173          155          349          334 
-------------------  ----  -----------  -----------  -----------  ----------- 
Earnings Before 
 Income Taxes                    1,604        1,627        1,788        1,674 
Income tax expense      4          382          398          427          426 
-------------------  ----  -----------  -----------  -----------  ----------- 
Net Earnings                     1,222        1,229        1,361        1,248 
-------------------  ----  -----------  -----------  -----------  ----------- 
Attributable to 
   Equity holders 
    of Nutrien                   1,214        1,221        1,345        1,232 
   Non-controlling 
    interest                         8            8           16           16 
-------------------  ----  -----------  -----------  -----------  ----------- 
Net Earnings                     1,222        1,229        1,361        1,248 
-------------------  ----  -----------  -----------  -----------  ----------- 
 
Net Earnings Per Share Attributable to Equity Holders of Nutrien ("EPS") 
----------------------------------------------------------------------------- 
   Basic                          2.53         2.51         2.80         2.52 
   Diluted                        2.53         2.50         2.80         2.52 
-------------------  ----  -----------  -----------  -----------  ----------- 
Weighted average 
 shares outstanding 
 for basic EPS             479,600,000  487,396,000  480,426,000  488,391,000 
Weighted average 
 shares outstanding 
 for diluted EPS           479,824,000  487,598,000  480,725,000  488,563,000 
-------------------  ----  -----------  -----------  -----------  ----------- 
 
(See Notes to the Condensed Consolidated Financial Statements) 
 
 
 

Condensed Consolidated Statements of Comprehensive Income

 
                             Three Months Ended    Six Months Ended 
                                  June 30              June 30 
                            --------------------  ------------------ 
($ millions, net of 
related income taxes)            2026       2025      2026      2025 
--------------------------  ---------  ---------  --------  -------- 
Net Earnings                    1,222      1,229     1,361     1,248 
Other comprehensive (loss) 
income 
   Items that will not be 
   reclassified to net 
   earnings: 
      Net fair value loss 
       on investments            (10)         --      (10)      (18) 
   Items that have been or 
   may be subsequently 
   reclassified to net 
   earnings: 
      (Loss) gain on 
       currency 
       translation of 
       foreign operations        (11)        162        61       201 
      Other                       (9)         22      (15)        26 
--------------------------  ---------  ---------  --------  -------- 
Other Comprehensive (Loss) 
 Income                          (30)        184        36       209 
--------------------------  ---------  ---------  --------  -------- 
Comprehensive Income            1,192      1,413     1,397     1,457 
--------------------------  ---------  ---------  --------  -------- 
Attributable to 
   Equity holders of 
    Nutrien                     1,184      1,404     1,380     1,440 
   Non-controlling 
    interest                        8          9        17        17 
--------------------------  ---------  ---------  --------  -------- 
Comprehensive Income            1,192      1,413     1,397     1,457 
--------------------------  ---------  ---------  --------  -------- 
 
(See Notes to the Condensed Consolidated Financial Statements) 
 
 
 

Condensed Consolidated Statements of Cash Flows

 
                            Three Months Ended   Six Months Ended 
                                 June 30             June 30 
                            ------------------  ------------------ 
($ millions)          Note      2026      2025      2026      2025 
--------------------  ----  --------  --------  --------  -------- 
Operating Activities 
Net earnings                   1,222     1,229     1,361     1,248 
Adjustments for: 
   Depreciation and 
    amortization                 604       614     1,210     1,185 
   Share-based 
    compensation 
    (recovery) 
    expense                     (41)        49        75        91 
   (Recovery of) 
    provision for 
    deferred income 
    tax                         (17)      (48)        24        32 
   Net 
    (undistributed) 
    distributed 
    earnings of 
    equity-accounted 
    investees                    (1)        90       (2)        85 
   Long-term income 
    tax receivables 
    and payables                   1        54      (14)        16 
   Other long-term 
    assets, 
    liabilities and 
    miscellaneous                 70      (37)        97      (32) 
--------------------  ----  --------  --------  --------  -------- 
Cash from operations 
 before working 
 capital changes               1,838     1,951     2,751     2,625 
Changes in non-cash 
operating working 
capital: 
   Receivables               (2,385)   (2,462)   (2,915)   (2,605) 
   Inventories and 
    prepaid expenses 
    and other 
    current assets             2,909     2,894     1,918     1,620 
   Trade, other 
    payables and 
    accrued 
    liabilities                  122       155     (121)     (184) 
--------------------  ----  --------  --------  --------  -------- 
Cash Provided by 
 Operating 
 Activities                    2,484     2,538     1,633     1,456 
--------------------  ----  --------  --------  --------  -------- 
Investing Activities 
Capital 
 expenditures(1)               (491)     (424)     (816)     (724) 
Business 
 acquisitions, net 
 of cash acquired                 10        --      (40)      (11) 
Purchase of 
 investments, held 
 within three 
 months, net                    (33)      (53)      (41)      (69) 
Purchase of 
 investments                     (1)      (91)       (1)      (93) 
Proceeds from sale 
 of investments                   --        93        --       276 
Net changes in 
 non-cash working 
 capital                          16        10      (78)      (78) 
Other                            (6)      (30)      (16)      (39) 
--------------------  ----  --------  --------  --------  -------- 
Cash Used in 
 Investing 
 Activities                    (505)     (495)     (992)     (738) 
--------------------  ----  --------  --------  --------  -------- 
Financing Activities 
(Repayment of) 
 proceeds from debt, 
 maturing within 
 three months, net           (2,239)     (578)     (318)       334 
Proceeds from debt       6     1,000        --     1,000       998 
Repayment of debt               (36)     (531)      (45)     (535) 
Repayment of 
 principal portion 
 of lease 
 liabilities                   (108)     (106)     (208)     (216) 
Dividends paid to 
 Nutrien's 
 shareholders            7     (266)     (268)     (528)     (533) 
Repurchase of common 
 shares                  7     (173)     (105)     (320)     (253) 
Issuance of common 
 shares                            2        26        47        29 
Other                            (2)      (10)      (24)      (31) 
--------------------  ----  --------  --------  --------  -------- 
Cash Used in 
 Financing 
 Activities                  (1,822)   (1,572)     (396)     (207) 
--------------------  ----  --------  --------  --------  -------- 
Effect of Exchange 
 Rate Changes on 
 Cash and Cash 
 Equivalents                    (13)        21      (12)        23 
--------------------  ----  --------  --------  --------  -------- 
Increase in Cash and 
 Cash Equivalents                144       492       233       534 
--------------------  ----  --------  --------  --------  -------- 
January 1, 2026 
 opening balance 
 prior to 
 restatement for 
 amendments to IFRS 
 9                       9        --        --       701        -- 
Adjustment on 
 initial application 
 of amendments to 
 IFRS 9 on January 
 1, 2026                 9        --        --      (13)        -- 
--------------------  ----  --------  --------  --------  -------- 
Cash and Cash 
 Equivalents -- 
 Beginning of 
 Period                          777       895       688       853 
--------------------  ----  --------  --------  --------  -------- 
Cash and Cash 
 Equivalents -- End 
 of Period                       921     1,387       921     1,387 
--------------------  ----  --------  --------  --------  -------- 
Cash and cash 
equivalents is 
composed of: 
Cash                             726     1,228       726     1,228 
Short-term 
 investments                     195       159       195       159 
--------------------  ----  --------  --------  --------  -------- 
                                 921     1,387       921     1,387 
--------------------  ----  --------  --------  --------  -------- 
Supplemental Cash 
Flows Information 
Interest paid                    192       220       340       352 
Income taxes paid 
 (received)                       87      (19)       124      (12) 
Total cash outflow 
 for leases                      159       139       296       289 
--------------------  ----  --------  --------  --------  -------- 
1 Includes additions to property, plant and equipment, and 
intangible assets for the three months ended June 30, 2026 of $469 
million and $22 million (2025 -- $398 million and $26 million), 
respectively, and for the six months ended June 30, 2026 of $768 
million and $48 million (2025 -- $677 million and $47 million), 
respectively. 
 
(See Notes to the Condensed Consolidated Financial Statements) 
 
 
 

Condensed Consolidated Statements of Changes in Shareholders' Equity

 
                                                         Accumulated other 
                                                           comprehensive 
                                                      (loss) income ("AOCI") 
                                                     ------------------------- 
($ millions, 
inclusive of                                         (Loss) gain 
related tax,                                         on currency                           Equity 
except as           Number of                        translation                          holders         Non- 
otherwise              common    Share  Contributed   of foreign         Total  Retained       of  controlling   Total 
noted)                 shares  capital      surplus   operations  Other   AOCI  earnings  Nutrien     interest  equity 
----------------  -----------  -------  -----------  -----------  -----  -----  --------  -------  -----------  ------ 
Balance -- 
 December 31, 
 2024             491,025,446   13,748           68        (537)     22  (515)    11,106   24,407           35  24,442 
Net earnings               --       --           --           --     --     --     1,232    1,232           16   1,248 
Other 
 comprehensive 
 income                    --       --           --          200      8    208        --      208            1     209 
Shares 
 repurchased for 
 cancellation 
 (Note 7)         (4,741,786)    (133)         (10)           --     --     --     (114)    (257)           --   (257) 
Dividends 
 declared(1)               --       --           --           --     --     --     (533)    (533)           --   (533) 
Non-controlling 
 interest 
 transactions              --       --           --           --     --     --        --       --         (21)    (21) 
Effect of 
 share-based 
 compensation 
 including 
 issuance of 
 common shares        581,799       35          (3)           --     --     --        --       32           --      32 
Transfer of net 
 gain on sale of 
 investment                --       --           --           --   (27)   (27)        27       --           --      -- 
Transfer of net 
 loss on cash 
 flow hedges               --       --           --           --      1      1        --        1           --       1 
Other                      --       --           --          (2)     --    (2)         1      (1)           --     (1) 
----------------  -----------  -------  -----------  -----------  -----  -----  --------  -------  -----------  ------ 
Balance -- June 
 30, 2025         486,865,459   13,650           55        (339)      4  (335)    11,719   25,089           31  25,120 
----------------  -----------  -------  -----------  -----------  -----  -----  --------  -------  -----------  ------ 
Balance -- 
 December 31, 
 2025             481,962,233   13,519           57        (329)     --  (329)    12,076   25,323           42  25,365 
----------------  -----------  -------  -----------  -----------  -----  -----  --------  -------  -----------  ------ 
Net earnings               --       --           --           --     --     --     1,345    1,345           16   1,361 
Other 
 comprehensive 
 income (loss)             --       --           --           60   (25)     35        --       35            1      36 
Shares 
 repurchased for 
 cancellation 
 (Note 7)         (4,576,390)    (128)           --           --     --     --     (199)    (327)           --   (327) 
Dividends 
 declared(1)               --       --           --           --     --     --     (529)    (529)           --   (529) 
Non-controlling 
 interest 
 transactions              --       --           --           --     --     --        --       --         (23)    (23) 
Effect of 
 share-based 
 compensation 
 including 
 issuance of 
 common shares        906,954       55          (6)           --     --     --        --       49           --      49 
Transfer of net 
 loss on cash 
 flow hedges               --       --           --           --      5      5        --        5           --       5 
Other                      --       --           --           --     --     --         1        1           --       1 
----------------  -----------  -------  -----------  -----------  -----  -----  --------  -------  -----------  ------ 
Balance -- June 
 30, 2026         478,292,797   13,446           51        (269)   (20)  (289)    12,694   25,902           36  25,938 
----------------  -----------  -------  -----------  -----------  -----  -----  --------  -------  -----------  ------ 
1 During the six months ended June 30, 2026, we declared dividends of $1.10 per 
share (2025 - $1.09 per share). 
 
(See Notes to the Condensed Consolidated Financial Statements) 
 
 
 

Condensed Consolidated Balance Sheets

 
                                                               As at 
                                         As at June 30   December 31 
                                        ---------------  ----------- 
($ millions)                      Note     2026    2025         2025 
--------------------------------  ----  -------  ------  ----------- 
Assets 
Current assets 
   Cash and cash equivalents                921   1,387          701 
   Receivables                       8    8,687   8,086        5,675 
   Inventories                            6,164   5,576        6,977 
   Prepaid expenses and other 
    current assets                          395     566        1,396 
--------------------------------  ----  -------  ------  ----------- 
                                         16,167  15,615       14,749 
Non-current assets 
   Property, plant and equipment         22,672  22,496       22,747 
   Goodwill                              12,174  12,121       12,136 
   Intangible assets                      1,565   1,745        1,667 
   Investments                              137     407          144 
   Other assets                             840     871          858 
--------------------------------  ----  -------  ------  ----------- 
Total Assets                             53,555  53,255       52,301 
--------------------------------  ----  -------  ------  ----------- 
Liabilities 
Current liabilities 
   Short-term debt                   6      527   1,882          873 
   Current portion of long-term 
    debt                             6    1,434     538          513 
   Current portion of lease 
    liabilities                             366     363          346 
   Trade, other payables and 
    accrued liabilities              8    9,296   8,991        9,309 
--------------------------------  ----  -------  ------  ----------- 
                                         11,623  11,774       11,041 
Non-current liabilities 
   Long-term debt                    6    9,427   9,867        9,350 
   Lease liabilities                        974     988          937 
   Deferred income tax 
    liabilities                           3,687   3,512        3,666 
   Pension and other 
    post-retirement benefit 
    liabilities                             214     232          221 
   Asset retirement obligations 
    and accrued environmental 
    costs                                 1,447   1,536        1,468 
   Other non-current liabilities            245     226          253 
--------------------------------  ----  -------  ------  ----------- 
Total Liabilities                        27,617  28,135       26,936 
--------------------------------  ----  -------  ------  ----------- 
Shareholders' Equity 
   Share capital                     7   13,446  13,650       13,519 
   Contributed surplus                       51      55           57 
   Accumulated other 
    comprehensive loss                    (289)   (335)        (329) 
   Retained earnings                     12,694  11,719       12,076 
--------------------------------  ----  -------  ------  ----------- 
   Equity holders of Nutrien             25,902  25,089       25,323 
   Non-controlling interest                  36      31           42 
--------------------------------  ----  -------  ------  ----------- 
Total Shareholders' Equity               25,938  25,120       25,365 
--------------------------------  ----  -------  ------  ----------- 
Total Liabilities and 
 Shareholders' Equity                    53,555  53,255       52,301 
--------------------------------  ----  -------  ------  ----------- 
 
(See Notes to the Condensed Consolidated Financial Statements) 
 
 
 

Notes to the Condensed Consolidated Financial Statements

As at and for the Three and Six Months Ended June 30, 2026

Note 1 Basis of presentation

Nutrien Ltd. (collectively with its subsidiaries, "Nutrien", "we", "us", "our" or "the Company") is a leading global provider of crop inputs and services. We operate a world-class network of production, distribution and ag retail facilities that positions us to efficiently serve the needs of farmers.

These unaudited interim condensed consolidated financial statements ("interim financial statements") are based on International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board and have been prepared in accordance with IAS 34, "Interim Financial Reporting". The accounting policies and methods of computation used in preparing these interim financial statements are materially consistent with those used in the preparation of our 2025 annual audited consolidated financial statements with the exception of the amendments to IFRS 9 and IFRS 7, Amendments to the Classification and Measurement of Financial Instruments, which were adopted effective January 1, 2026 (refer to Note 9). These interim financial statements include the accounts of Nutrien and its subsidiaries; however, they do not include all disclosures normally provided in annual audited consolidated financial statements and should be read in conjunction with our 2025 annual audited consolidated financial statements. These interim financial statements are presented in millions of US dollars, unless otherwise indicated, which is the functional currency of Nutrien and the majority of its subsidiaries.

Certain immaterial 2025 figures have been reclassified in Note 2 Segment information.

In management's opinion, the interim financial statements include all adjustments necessary to fairly present such information in all material respects. Interim results are not necessarily indicative of the results expected for any other interim period or the fiscal year.

These interim financial statements were authorized by the Audit Committee of the Board of Directors for issue on August 5, 2026.

Note 2 Segment information

We have four reportable operating segments: Retail, Potash, Nitrogen and Phosphate. Our downstream Retail segment distributes crop nutrients, crop protection products, seed and merchandise, and provides agronomic application services and solutions, including the services offered through Nutrien Financial. Retail also manufactures and distributes proprietary products and provides services directly to farmers through a network of retail locations in North America, Australia and South America. Our upstream Potash, Nitrogen and Phosphate segments are differentiated by the chemical nutrient contained in the products that each segment produces and are supported by midstream activities, which include the global sales, freight, transportation and distribution of our products, which are reported within these segments, respectively. Potash freight, transportation and distribution reported costs only apply to our North American potash sales volumes. Sales reported under our Corporate and Others segment relates to our non-core businesses. EBITDA presented in the succeeding tables is calculated as net earnings (loss) before finance costs, income taxes, and depreciation and amortization.

Seasonality in our business results from increased demand for products during planting season. Crop input sales are generally higher in the spring and fall application seasons. Crop input inventories are normally accumulated leading up to each application season. Our cash collections generally occur after the application season is complete, while customer prepayments made to us are typically concentrated in December and January and inventory prepayments paid to our suppliers are typically concentrated in the period from November to January. Feed and industrial sales are more evenly distributed throughout the year.

In the fourth quarter of 2025, the Chief Operating Decision Maker ("CODM") reassessed our product groupings and determined that the performance of our Purchase for Resale business should be evaluated as part of the Corporate and Others segment. It had previously been presented in our Nitrogen segment. The Purchase for Resale business focuses primarily on sales to international customers. Purchased product that remains in upstream is primarily purchases of inventory to satisfy sales contracts that we cannot fulfill with our manufactured products. The CODM concluded this change was appropriate based on the nature and strategic alignment of purchase for resale activities. Comparative amounts for the Corporate and Others and Nitrogen segments were reclassified. As a result of the reclassification, the Corporate and Others segment reflected the following increases and the Nitrogen segment reflected the corresponding decreases for the three and six months ended June 30, 2025.

 
                Three Months Ended  Six Months Ended 
($ millions)         June 30, 2025     June 30, 2025 
--------------  ------------------  ---------------- 
Sales                           73               143 
Gross Margin                     3                 7 
EBITDA                           2                 5 
--------------  ------------------  ---------------- 
 
 
 
                                               Three Months Ended June 30, 2026 
                       -------------------------------------------------------------------------------- 
                       Downstream    Upstream and Midstream 
                       ----------  --------------------------- 
                                                                Corporate 
                                                                      and 
($ millions)               Retail  Potash  Nitrogen  Phosphate     Others  Eliminations  Consolidated 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
        -- third 
Sales    party              8,270   1,055       959        441         87            --        10,812 
 -- intersegment               --      80       314         84         --         (478)            -- 
 --------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
Sales   -- total            8,270   1,135     1,273        525         87         (478)        10,812 
Freight, 
 transportation and 
 distribution(1)               --      82       119         57        (1)          (54)           203 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
Net sales                   8,270   1,053     1,154        468         88         (424)        10,609 
Cost of goods sold          6,224     446       611        493         88         (504)         7,358 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
Gross margin                2,046     607       543       (25)         --            80         3,251 
Selling expenses 
 (recovery)                   998       2         6          2         --           (7)         1,001 
General and 
 administrative 
 expenses                      55       4         7          3        100            --           169 
Provincial mining 
 taxes                         --     110        --         --         --            --           110 
Share-based 
 compensation 
 recovery                      --      --        --         --       (41)            --          (41) 
Foreign exchange 
 loss, net of related 
 derivatives                   --      --        --         --         13            --            13 
Other expenses                 45      14        45         16         87            15           222 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
Earnings (loss) 
 before finance costs 
 and income taxes             948     477       485       (46)      (159)            72         1,777 
Depreciation and 
 amortization                 183     181       150         69         21            --           604 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
EBITDA                      1,131     658       635         23      (138)            72         2,381 
Share-based 
 compensation 
 recovery                      --      --        --         --       (41)            --          (41) 
Foreign exchange 
 loss, net of related 
 derivatives                   --      --        --         --         13            --            13 
ARO/ERL related 
 expenses for 
 non-operating 
 sites(2) (Note 3)             --      --        --         --         11            --            11 
Restructuring costs 
 (Note 3)                      --      --        --         --         66            --            66 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
Adjusted EBITDA             1,131     658       635         23       (89)            72         2,430 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
1 Potash freight, transportation and distribution costs only apply to our North American potash sales 
volumes. 2 ARO/ERL refers to asset retirement obligations and accrued environmental costs. 
 
 
 
                                                Three Months Ended June 30, 2025 
                       ----------------------------------------------------------------------------------- 
                       Downstream      Upstream and Midstream 
                       ----------  ------------------------------ 
                                                                   Corporate 
                                                                         and 
($ millions)               Retail  Potash  Nitrogen(1)  Phosphate  Others(1)  Eliminations  Consolidated 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
        -- third 
Sales    party              7,959     992        1,031        382         74            --        10,438 
 -- intersegment               --      93          309         67         --         (469)            -- 
 --------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
Sales   -- total            7,959   1,085        1,340        449         74         (469)        10,438 
Freight, 
 transportation and 
 distribution(2)               --      94          153         53         --          (60)           240 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
Net sales                   7,959     991        1,187        396         74         (409)        10,198 
Cost of goods sold          5,941     440          674        363         70         (465)         7,023 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
Gross margin                2,018     551          513         33          4            56         3,175 
Selling expenses 
 (recovery)                   948       2            7          1        (1)           (6)           951 
General and 
 administrative 
 expenses                      44       2            6          1         95            --           148 
Provincial mining 
 taxes                         --      97           --         --         --            --            97 
Share-based 
 compensation 
 expense                       --      --           --         --         49            --            49 
Foreign exchange 
 loss, net of related 
 derivatives                   --      --           --         --         22            --            22 
Other expenses                 54       8            1          7         46            10           126 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
Earnings (loss) 
 before finance costs 
 and income taxes             972     442          499         24      (207)            52         1,782 
Depreciation and 
 amortization                 177     188          166         68         15            --           614 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
EBITDA                      1,149     630          665         92      (192)            52         2,396 
Share-based 
 compensation 
 expense                       --      --           --         --         49            --            49 
Foreign exchange 
 loss, net of related 
 derivatives                   --      --           --         --         22            --            22 
ARO/ERL related 
 income for 
 non-operating sites 
 (Note 3)                      --      --           --         --        (2)            --           (2) 
Restructuring costs 
 (Note 3)                      --      --           --         --         21            --            21 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
Adjusted EBITDA             1,149     630          665         92      (102)            52         2,486 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
1 Comparative figures have been reclassified for our Purchase for Resale business from Nitrogen to the 
Corporate and Others segment. 2 Potash freight, transportation and distribution costs only apply to our 
North American potash sales volumes. 
 
 
 
                                                Six Months Ended June 30, 2026 
                       -------------------------------------------------------------------------------- 
                       Downstream    Upstream and Midstream 
                       ----------  --------------------------- 
                                                                Corporate 
                                                                      and 
($ millions)               Retail  Potash  Nitrogen  Phosphate     Others  Eliminations  Consolidated 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
        -- third 
Sales    party             11,910   2,021     1,843        919        165            --        16,858 
 -- intersegment               --     155       561        153         --         (869)            -- 
 --------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
Sales   -- total           11,910   2,176     2,404      1,072        165         (869)        16,858 
Freight, 
 transportation and 
 distribution(1)               --     197       236        119        (1)         (104)           447 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
Net sales                  11,910   1,979     2,168        953        166         (765)        16,411 
Cost of goods sold          9,064     868     1,258        982        152         (810)        11,514 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
Gross margin                2,846   1,111       910       (29)         14            45         4,897 
Selling expenses 
 (recovery)                 1,796       5        12          4        (3)          (14)         1,800 
General and 
 administrative 
 expenses                      99       7        11          5        211            --           333 
Provincial mining 
 taxes                         --     200        --         --         --            --           200 
Share-based 
 compensation 
 expense                       --      --        --         --         75            --            75 
Foreign exchange 
 (gain) loss, net of 
 related derivatives          (2)      --        --         --         18            --            16 
Other expenses                 81      40        72         23         97            23           336 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
Earnings (loss) 
 before finance costs 
 and income taxes             872     859       815       (61)      (384)            36         2,137 
Depreciation and 
 amortization                 367     356       302        141         44            --         1,210 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
EBITDA                      1,239   1,215     1,117         80      (340)            36         3,347 
Share-based 
 compensation 
 expense                       --      --        --         --         75            --            75 
Foreign exchange 
 loss, net of related 
 derivatives                   --      --        --         --         18            --            18 
ARO/ERL related 
 income for 
 non-operating sites 
 (Note 3)                      --      --        --         --       (17)            --          (17) 
Restructuring costs 
 (Note 3)                      --      --        --         --         82            --            82 
Impairment of assets 
 recorded in other 
 income and expenses 
 (Note 3)                      --      21        --         --          9            --            30 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
Adjusted EBITDA             1,239   1,236     1,117         80      (173)            36         3,535 
---------------------  ----------  ------  --------  ---------  ---------  ------------  ------------ 
1 Potash freight, transportation and distribution costs only apply to our North American potash sales 
volumes. 
 
 
 
                                                 Six Months Ended June 30, 2025 
                       ----------------------------------------------------------------------------------- 
                       Downstream      Upstream and Midstream 
                       ----------  ------------------------------ 
                                                                   Corporate 
                                                                         and 
($ millions)               Retail  Potash  Nitrogen(1)  Phosphate  Others(1)  Eliminations  Consolidated 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
        -- third 
Sales    party             11,049   1,758        1,853        720        158            --        15,538 
 -- intersegment               --     188          491        134         --         (813)            -- 
 --------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
Sales   -- total           11,049   1,946        2,344        854        158         (813)        15,538 
Freight, 
 transportation and 
 distribution(2)               --     211          272         98          1         (116)           466 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
Net sales                  11,049   1,735        2,072        756        157         (697)        15,072 
Cost of goods sold          8,345     820        1,272        724        139         (723)        10,577 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
Gross margin                2,704     915          800         32         18            26         4,495 
Selling expenses 
 (recovery)                 1,703       5           14          3        (4)          (13)         1,708 
General and 
 administrative 
 expenses                      88       4           11          3        194            --           300 
Provincial mining 
 taxes                         --     165           --         --         --            --           165 
Share-based 
 compensation 
 expense                       --      --           --         --         91            --            91 
Foreign exchange 
 loss, net of related 
 derivatives                   --      --           --         --         29            --            29 
Other expenses                 79      10           13         13         64            15           194 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
Earnings (loss) 
 before finance costs 
 and income taxes             834     731          762         13      (356)            24         2,008 
Depreciation and 
 amortization                 361     345          308        140         31            --         1,185 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
EBITDA                      1,195   1,076        1,070        153      (325)            24         3,193 
Share-based 
 compensation 
 expense                       --      --           --         --         91            --            91 
Foreign exchange 
 loss, net of related 
 derivatives                   --      --           --         --         29            --            29 
ARO/ERL related 
 expenses for 
 non-operating sites 
 (Note 3)                      --      --           --         --          3            --             3 
Restructuring costs 
 (Note 3)                      --      --           --         --         22            --            22 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
Adjusted EBITDA             1,195   1,076        1,070        153      (180)            24         3,338 
---------------------  ----------  ------  -----------  ---------  ---------  ------------  ------------ 
1 Comparative figures have been reclassified for our Purchase for Resale business from Nitrogen to the 
Corporate and Others segment. 2 Potash freight, transportation and distribution costs only apply to our 
North American potash sales volumes. 
 
 
 
                             Three Months Ended    Six Months Ended 
                                  June 30              June 30 
                            --------------------  ------------------ 
($ millions)                      2026      2025      2026      2025 
--------------------------  ----------  --------  --------  -------- 
Retail sales by product 
line 
   Crop nutrients                3,541     3,391     5,024     4,585 
   Crop protection 
    products                     2,755     2,666     3,892     3,638 
   Seed                          1,278     1,278     1,840     1,810 
   Services and other              308       286       483       432 
   Merchandise                     291       238       514       427 
   Nutrien Financial               145       135       225       205 
   Nutrien Financial 
    elimination(1)                (48)      (35)      (68)      (48) 
--------------------------  ----------  --------  --------  -------- 
                                 8,270     7,959    11,910    11,049 
--------------------------  ----------  --------  --------  -------- 
Potash sales by geography 
   Manufactured product 
      North America                353       382       837       816 
      Offshore(2)                  781       701     1,338     1,127 
   Other potash and 
    purchased products               1         2         1         3 
--------------------------  ----------  --------  --------  -------- 
                                 1,135     1,085     2,176     1,946 
--------------------------  ----------  --------  --------  -------- 
Nitrogen sales by product 
line 
   Manufactured product 
      Ammonia                      289       359       456       599 
      Urea and ESN(R)              355       530       771       912 
      Solutions, nitrates 
       and sulfates                492       430       908       751 
   Other nitrogen and 
    purchased products(3)          137        21       269        82 
--------------------------  ----------  --------  --------  -------- 
                                 1,273     1,340     2,404     2,344 
--------------------------  ----------  --------  --------  -------- 
Phosphate sales by product 
line 
   Manufactured product 
      Fertilizer                   335       285       694       534 
      Industrial and feed          183       155       366       306 
   Other phosphate and 
    purchased products               7         9        12        14 
--------------------------  ----------  --------  --------  -------- 
                                   525       449     1,072       854 
--------------------------  ----------  --------  --------  -------- 
1 Represents elimination of the interest and service fees charged by 
Nutrien Financial to Retail branches. 2 Relates to Canpotex Limited 
("Canpotex") (see Note 8) and includes provisional pricing 
adjustments for the three months ended June 30, 2026 of $18 million 
(2025 -- $27 million) and the six months ended June 30, 2026 of $15 
million (2025 -- $58 million). 3 Comparative figures have been 
reclassified for our Purchase for Resale business from Nitrogen to 
the Corporate and Others segment. 
 

Note 3 Other expenses (income)

 
                             Three Months Ended    Six Months Ended 
                                  June 30              June 30 
                            --------------------  ------------------ 
($ millions)                     2026       2025      2026      2025 
--------------------------  ---------  ---------  --------  -------- 
Restructuring costs                66         21        82        22 
Earnings of 
 equity-accounted 
 investees                        (4)        (9)       (6)      (14) 
Bad debt expense                   34         38        49        57 
Project feasibility costs          24         26        42        41 
Customer prepayment costs          19         19        38        37 
Legal expenses                     12          5        17         7 
ARO/ERL related expenses 
 (income) for 
 non-operating sites               11        (2)      (17)         3 
Impairment of assets               --         --        30        -- 
Other expenses                     60         28       101        41 
--------------------------  ---------  ---------  --------  -------- 
                                  222        126       336       194 
--------------------------  ---------  ---------  --------  -------- 
 

Note 4 Income taxes

 
                             Three Months Ended    Six Months Ended 
                                  June 30              June 30 
                            --------------------  ------------------ 
($ millions, except as 
otherwise noted)                 2026       2025      2026      2025 
--------------------------  ---------  ---------  --------  -------- 
Actual effective tax rate 
 on earnings (%)                   23         23        24        24 
Actual effective tax rate 
 including discrete items 
 (%)                               24         24        24        25 
Discrete tax adjustments 
 that impacted the tax 
 rate(1)                           11         22         3        27 
--------------------------  ---------  ---------  --------  -------- 
1 Discrete tax adjustments arise from specific, significant or 
unusual events that are recognized in the period in which the event 
occurs, rather than being allocated across the year through the 
annual effective tax rate. 
 

Note 5 Financial instruments

Our financial instruments carrying amounts are a reasonable approximation of their fair values, except for our long-term debt, including current portion, that has a carrying value of $10,861 million and fair value of $10,400 million as at June 30, 2026. There were no transfers between levels for financial instruments measured at fair value on a recurring basis.

Note 6 Debt

On May 29, 2026, we issued $1 billion of senior notes. The senior notes are unsecured, rank equally with our existing unsecured debt, and have no sinking fund requirements prior to maturity. Each series of outstanding senior notes is redeemable and has various provisions for redemption prior to maturity, at our option, at specified prices.

 
($ millions, except as 
otherwise noted)          Rate of interest (%)      Maturity  Amount 
------------------------  --------------------  ------------  ------ 
Senior notes issued in 
 2026                                    4.850  May 29, 2031     500 
Senior notes issued in 
 2026                                    5.350  May 29, 2036     500 
------------------------  --------------------  ------------  ------ 
                                                               1,000 
------------------------  --------------------  ------------  ------ 
 

During the six months ended June 30, 2026, we entered into a $69 million uncommitted revolving demand facility. As at June 30, 2026, there were no borrowings outstanding under this facility. We also extended the maturity of our accounts receivable purchase facility from March 6, 2026 to March 31, 2028.

Note 7 Share capital

Share repurchase programs

The following table summarizes our share repurchase activities during the periods indicated below:

 
                           Three Months Ended     Six Months Ended 
                                June 30               June 30 
                          --------------------  -------------------- 
($ millions, except as 
otherwise noted)               2026       2025       2026       2025 
------------------------  ---------  ---------  ---------  --------- 
Number of common shares 
 repurchased for 
 cancellation             2,494,887  1,878,972  4,576,390  4,741,786 
Average price per share 
 (US dollars)                 69.33      56.39      70.08      53.19 
Total cost, inclusive of 
 tax                            179        108        327        257 
------------------------  ---------  ---------  ---------  --------- 
 

Subsequent to June 30, 2026, as of August 4, 2026, an additional 1,238,033 common shares were repurchased for cancellation at a cost of $82 million and an average price per share of $66.98.

Dividends declared

We declared a dividend per share of $0.55 (2025 -- $0.545) during the three months ended June 30, 2026, payable on July 17, 2026 to shareholders of record on June 30, 2026.

Note 8 Related party transactions

We sell potash outside Canada and the US exclusively through Canpotex. Our total revenue is recognized at the time product is loaded for shipping, at the amount received from Canpotex representing proceeds from their sale of potash, less net costs of Canpotex. The receivable outstanding from Canpotex arose from sale transactions described above. It is unsecured and bears no interest. Any credit losses held against this receivable are expected to be negligible. Canpotex sells potash to buyers, including Nutrien, in export markets pursuant to term and spot contracts at agreed-upon prices. Purchases from Canpotex for the three months ended June 30, 2026 were $58 million (2025 -- $20 million) and the six months ended June 30, 2026 were $122 million (2025 -- $77 million).

 
                                     As at              As at 
($ millions)                 June 30, 2026  December 31, 2025 
--------------------------   -------------  ----------------- 
Receivables from Canpotex              339                279 
Payables to Canpotex                   100                 63 
---------------------------  -------------  ----------------- 
 

Note 9 Accounting policies, estimates and judgments

Amendments to IFRS 9 and IFRS 7, Amendments to the Classification and Measurement of Financial Instruments

Amendments to IFRS 9 and IFRS 7, Amendments to the Classification and Measurement of Financial Instruments, were adopted effective January 1, 2026, the required adoption date. The amendments clarified the timing of recognition and derecognition of financial assets and financial liabilities. The adoption resulted in a change in the accounting policy relating to the timing of the derecognition of certain financial assets and financial liabilities, such that derecognition now occurs upon settlement.

The amendments were applied retrospectively without restatement of prior periods in accordance with the transitional provisions other than, on initial adoption, there was an adjustment of $(13) million to opening cash and cash equivalents as at January 1, 2026, which has been reflected in the condensed consolidated statement of cash flows for the six months ended June 30, 2026.

View source version on businesswire.com: https://www.businesswire.com/news/home/20260728489243/en/

 
    CONTACT:    For Further Information: 

Investor Contact:

Jeff Holzman

Senior Vice President, Investor Relations and FP&A

(306) 933-8545 -- investors@nutrien.com

Media Contact:

Simon Scott

Vice President, Global Communications

(403) 225-7213 -- media@nutrien.com

 
 

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